Limitation Period For Challenging Assessment Orders U/S 107 Of GST Act Begins From Date Of Rejection Of Rectification Application: Madras HC
3 months, 2 weeks ago

Limitation Period For Challenging Assessment Orders U/S 107 Of GST Act Begins From Date Of Rejection Of Rectification Application: Madras HC

Live Law  

The Madras High Court stated that limitation period for challenging assessment orders under section 107 of GST Act commences from the date of rejection of the rectification application filed under section 161. The Bench of Justice K. Kumaresh Babu observed that “………the period of limitation for challenging the order of assessment shall start ticking from the date of rejection of the rectification application……….” In the present case, the assessee/petitioner, in response to a show cause notice, submitted a detailed reply. Therefore, the period of limitation for challenging the order of assessment dated 07.08.2024 shall start ticking from the date of rejection of the rectification application i.e., from 12.11.2024. “When the appeal is filed by the assessee as against the original order of assessment, the period of limitation shall be calculated from the date on which the rectification had been dismissed,” added the bench.

Assessment Order Limitation Period Date Assessee Rectification Application  limitation  hc  gst  rectification  application  original  challenging  rejection  bench  orders  assessee  order  madras  period  assessment  date

History of this topic

Notice Under Rule 142(1)(A) Of CGST Rules Must Be Issued Before Issuing Proper SCN: Andhra Pradesh High Court
5 days, 13 hours ago

Notice Under Rule 142(1)(A) Of CGST Rules Must Be Issued Before Issuing Proper SCN: Andhra Pradesh High Court

Live Law  

The Andhra Pradesh High Court stated that a notice under Rule 142 of CGST Rules must be issued before issuing proper show cause notice. The Division Bench of Justices R. Raghunandan Rao and K Manmadha Rao was addressing a case where notice under Rule-142 of the CGST Rules was not issued to the assessees/petitioners, prior to the Orders of assessment. …

S.168A GST Act | 'Recommendation' Of GST Council To Extend Limitation Period Can't Be Substituted By Subsequent 'Ratification': Telangana HC
2 months, 1 week ago

S.168A GST Act | 'Recommendation' Of GST Council To Extend Limitation Period Can't Be Substituted By Subsequent 'Ratification': Telangana HC

Live Law  

The Telangana High Court has upheld the validity of a 2023 notification, issued by the GST Department post COVID-19 pandemic, for extending the limitation period prescribed for issuing notices under Section 73 of the Central Goods and Services Tax Act, 2017. Thus, hair-splitting in many aspects must be eschewed…While dealing with such an extraordinary crisis, Government's action must be viewed …

Allahabad High Court Directs State GST Dept To Not Initiate Action For Assessment Years In Which Central GST Had Already Acted
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3 months, 2 weeks ago

Allahabad High Court Directs State GST Dept To Not Initiate Action For Assessment Years In Which Central GST Had Already Acted

Live Law  

The Allahabad High Court has directed the State Goods and Service Tax Authorities to not take action for any assessment year in which the Central Goods and Service Tax Authorities have already taken action. Petitioner approached the High Court under Article 226 of the Constitution of India against the actions taken by the State and Central GST Authorities for the …

Patna High Court Dismisses Plea Challenging Notifications Extending Timeline For Issuance Of Orders U/S 73(10) Of CGST Act
3 months, 2 weeks ago

Patna High Court Dismisses Plea Challenging Notifications Extending Timeline For Issuance Of Orders U/S 73(10) Of CGST Act

Live Law  

The Patna High Court has rejected a petition challenging Notifications extending timeline for issuance of Orders under Section 73 of the GST Act. The three-year period under Section 73 of GST Act hence commences from such dates and would have normally expired respectively on 07.02.2023, 31.12.2023 and 31.03.2024. Likewise, for the financial year 2019- 20 the extended due date of …

Limitation Period For Challenging Assessment Orders U/S 107 Of GST Act Begins From Date Of Rejection Of Rectification Application: Madras HC
3 months, 2 weeks ago

Limitation Period For Challenging Assessment Orders U/S 107 Of GST Act Begins From Date Of Rejection Of Rectification Application: Madras HC

Live Law  

The Madras High Court stated that limitation period for challenging assessment orders under section 107 of GST Act commences from the date of rejection of the rectification application filed under section 161. The Bench of Justice K. Kumaresh Babu observed that “………the period of limitation for challenging the order of assessment shall start ticking from the date of rejection of …

Department Can't Reopen Assessment If Limitation Period Expired Before Amendment Extending Timeline: Kerala High Court
3 months, 3 weeks ago

Department Can't Reopen Assessment If Limitation Period Expired Before Amendment Extending Timeline: Kerala High Court

Live Law  

The Kerala High Court stated that the department cannot reopen an assessment that has already been settled by issuing a fresh notice if the period of limitation had expired before the date of the amendment extending the timeline for reopening. Jayakumar observed that “…….no doubt, in those cases where the erstwhile period of limitation of five years had already expired …

Certified Copy Not Necessary To File GST Appeal, Order Downloaded From Site Enough: Gujarat High Court
4 months ago

Certified Copy Not Necessary To File GST Appeal, Order Downloaded From Site Enough: Gujarat High Court

Live Law  

Quashing an order of the tax authority which rejected a GST Appeal due to non-submission of a certified copy, the Gujarat High Court said that when an appealed order is available on a common portal and can be directly accessed by the Appellate Authority, there should be no need to submit a “certified copy” to confirm its authenticity. At the …

Final Assessment Made By AO After Expiry Of One Month Of Receiving Directions From Dispute Resolution Panel, Is Time Barred: Chennai ITAT
9 months, 3 weeks ago

Final Assessment Made By AO After Expiry Of One Month Of Receiving Directions From Dispute Resolution Panel, Is Time Barred: Chennai ITAT

Live Law  

The Chennai ITAT recently held that the final assessment order dated Nov 21, 2017 passed after expiry of one month from the end of the month in which the DRP directions were received by the Revenue is barred by limitation and hence, “passed wholly without jurisdiction and therefore, null in the eyes of law”. Section 144C of Income tax Act …

Extension Of Limitation Period Under Section 168A Of GST Act; Punjab And Haryana High Court Issues Notice
1 year, 1 month ago

Extension Of Limitation Period Under Section 168A Of GST Act; Punjab And Haryana High Court Issues Notice

Live Law  

The Punjab and Haryana High Court has issued a notice to the government in a plea challenging the extension of the limitation period under Section 168A of the GST Act.The bench of Justice G.S. The Punjab and Haryana High Court has issued a notice to the government in a plea challenging the extension of the limitation period under Section 168A …

Assessment Order Passed Beyond Sec 144C(4) Is Time Barred If Objections To Draft Order Were Filed After Expiry Of Limitation As Per Sec 144C(2): Delhi ITAT
1 year, 2 months ago

Assessment Order Passed Beyond Sec 144C(4) Is Time Barred If Objections To Draft Order Were Filed After Expiry Of Limitation As Per Sec 144C(2): Delhi ITAT

Live Law  

Noticing that the draft assessment order was passed on Mar 4, 2022 and the assessee filed objection before the DRP on Apr 6, 2022 which was beyond the due date provided for filing objection, the Delhi ITAT held the assessment order to be time-barred being passed beyond Section 144C of Income tax Act, 1961 time-limit. Since the final Assessment Order …

Madras High Court Weekly Round-Up: November 20 To November 26, 2023
1 year, 3 months ago

Madras High Court Weekly Round-Up: November 20 To November 26, 2023

Live Law  

Citations: 2023 LiveLaw 359 To 2023 LiveLaw 365 NOMINAL INDEX G.Mayakannan v. The District Collector, 2023 LiveLaw 359 Apollo Hospitals Enterprises Ltd v Dr Dheeraj Saurabh, 2023 LiveLaw 360 AM Paramasivan and another v State, 2023 LiveLaw 361 State v XXX, 2023 LiveLaw 362 M/s. Jain Metal Rolling Mills Versus Union of India, 2023 LiveLaw 364 Manav Menon Versus DCIT, …

Madras High Court Issues Guidelines For Extending Limitation Period In Criminal Cases
2 years ago

Madras High Court Issues Guidelines For Extending Limitation Period In Criminal Cases

Live Law  

While criticising the manner in which the prosecution had failed to file an application for the extension of limitation while dealing with the FIR related to sexual harassment charges against self styled Godman Shiva Sankar baba, the Madras High Court has laid down certain guidelines with respect to extension of limitation in such cases. The Criminal Revision Petition was filed …

Can the Writ Court Condone Delay Beyond Time Limit Under GST Act: Madras High Court Refers Issue To DB
2 years, 1 month ago

Can the Writ Court Condone Delay Beyond Time Limit Under GST Act: Madras High Court Refers Issue To DB

Live Law  

The Madras High Court has referred to the division bench the issue of the power of the high court under Article 226 to condone the delay beyond the maximum time limit stipulated under the GST Act.The single bench of Justice Abdul Quddhose has observed that there were two contradictory views expressed by two judges of the Madras High Court.The petitioners …

In The Absence Of A Full And True Disclosure, Reassessment Is Not Barred By Limitation: Madras High Court
2 years, 4 months ago

In The Absence Of A Full And True Disclosure, Reassessment Is Not Barred By Limitation: Madras High Court

Live Law  

The Madras High Court has held that the criminal investigation wing is separate and distinct from the assessment wing and that disclosure made before one wing will not exonerate the assessee from the requirement of making a "full and true disclosure" before the assessing officer in an assessment.The single bench of Justice Anitha Sumanth has observed that in the absence …

GST Assessment | No Violation Of Natural Justice If Assessee Fails To Respond To Notice Of Personal Hearing: Andhra Pradesh High Court
2 years, 7 months ago

GST Assessment | No Violation Of Natural Justice If Assessee Fails To Respond To Notice Of Personal Hearing: Andhra Pradesh High Court

Live Law  

The Andhra Pradesh High Court recently dismissed a challenge to the Assessment Order issued to the Petitioner under GST Act, 2017 on the ground that there has been no violation of principles of natural justice as a notice of personal hearing was issued and the Petitioner was given the opportunity to raise objections but he never responded. Brief Facts The …

No Demand Of GST, Interest And Penalty Can Be Made In Form DRC-01A Without Issuance of Section 74(1) Notice: Madras High Court
2 years, 8 months ago

No Demand Of GST, Interest And Penalty Can Be Made In Form DRC-01A Without Issuance of Section 74(1) Notice: Madras High Court

Live Law  

While quashing the assessment order, the Madras High Court held that a demand for GST, interest, and penalty on Form DRC-01A cannot be made without the issuance of a notice under Section 74 of the CGST Act. If the petitioner has any objections and has not paid the tax as determined, a show cause notice must be issued under Section …

Period Of Limitation Under S.153 Of Income Tax Act Applies To Remand Proceedings : Madras HC
2 years, 9 months ago

Period Of Limitation Under S.153 Of Income Tax Act Applies To Remand Proceedings : Madras HC

Live Law  

The Madras High Court recently observed that the period of limitation under the Sections 153 or 153 was applicable even for remad proceedings before the Assessing Officer, Transfer Pricing Officer or the Dispute Resolution Panel. By a common order dated 18.12.2015, the Tribunal allowed the appeals by setting aside the orders of the assessing officer and remanding the matter to …

SC Issues Notice On Plea Seeking Clarification On The Issue Of Applicability Of Extended Limitation Period On Section 167(2) CRPC
4 years, 9 months ago

SC Issues Notice On Plea Seeking Clarification On The Issue Of Applicability Of Extended Limitation Period On Section 167(2) CRPC

Live Law  

The Supreme Court on Monday issued notice on an an application seeking a clarification that the earlier order of top court extending the limitation period with effect from March 15 does not cover the time limit prescribed under Section 167 of the Code of Criminal Procedure for grant of bail.A bench of Chief Justice SA Bobde, Justices AS Bopanna & …

HC Cannot Disregard Statutory Limitation Period To Entertain Writ Petition Challenging Order Passed By Statutory Authority: SC [Read Judgment]
4 years, 10 months ago

HC Cannot Disregard Statutory Limitation Period To Entertain Writ Petition Challenging Order Passed By Statutory Authority: SC [Read Judgment]

Live Law  

The Supreme Court has observed that a High Court cannot disregard the statutory limitation period to entertain writ petition assailing orders passed by statutory authorities which were not appealed against before the expiry of the maximum limitation period. Therefore, the issue before the Apex Court in the appeal filed by Revenue was whether the High Court in exercise of its …

Gujarat HC Issues Notice To Centre, GST Council On Challenge Against CGST Rule On Filing, Revising TRAN-1 [Read Petition]
6 years, 8 months ago

Gujarat HC Issues Notice To Centre, GST Council On Challenge Against CGST Rule On Filing, Revising TRAN-1 [Read Petition]

Live Law  

The Gujarat High Court has issued notices to the Centre and the GST council on a petition challenging the constitutional validity and vires of Rule 117 of the Central Goods and Services Tax Rules-2017 on the ground that it restricts the time limit for filing and revising of GST TRAN-1 to the extent of only 180 days from the appointed …

Gujarat HC Issues Notice To Centre, GST Council On Challenge Against CGST Rule On Filing, Revising TRAN-1 [Read Petition]
6 years, 8 months ago

Gujarat HC Issues Notice To Centre, GST Council On Challenge Against CGST Rule On Filing, Revising TRAN-1 [Read Petition]

Live Law  

The Gujarat High Court has issued notices to the Centre and the GST council on a petition challenging the constitutional validity and vires of Rule 117 of the Central Goods and Services Tax Rules-2017 on the ground that it restricts the time limit for filing and revising of GST TRAN-1 to the extent of only 180 days from the appointed …

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