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Denial of Personal Hearing: Orissa HC Sets Aside ₹28.81 Crore GST Demand
Updates

Denial of Personal Hearing: Orissa HC Sets Aside ₹28.81 Crore GST Demand

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Delay in GST return filing condoned as 30-day limit under Section 62(2) held directory, not mandatory
Case Laws

Delay in GST return filing condoned as 30-day limit under Section 62(2) held directory, not mandatory

Kirti Gupta -
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Order passed by Hon’ble Court for unblocking ITC and allowing the petitioner to utilize the credit cannot be reversed when not challenged by the authority.
Case Laws

Order passed by Hon’ble Court for unblocking ITC and allowing the petitioner to utilize the credit cannot be reversed when not challenged by the authority.

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Standard Operating Procedure to be followed in case of non-filers of returns-reg.
Circular

Standard Operating Procedure to be followed in case of non-filers of returns-reg.

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