Income Tax Manual

Deleted……

Author admin_gstPosted on May 19, 2017

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Condonation of delay in GST appeal under extended one month period leads to remand for adjudication on merits.
Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defect.
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment application.
Input Tax Credit denial tied to supplier non filing of GSTR 3B; appellate order set aside for exceeding notice grounds and remanded for fresh hearing
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of materials.
Limitation and rectification under UPGST Act: appeals held maintainable despite delay where rectification was sought and deposits made.
Presumption of constitutionality for subordinate legislation and board directions under CGST act; challenged circular upheld, summons rescheduled.
Service by uploading on GST portal may be insufficient; officer must use alternative modes, remand allowed subject to deposit.
Rectification and assessment dispute: conditional bank attachment vacated after 25% deposit; appeal may be decided on merits.
GST registration amendment after corporate insolvency management change – tribunal-approved management requires reconsideration and restoration opportunity.