Case-Laws – GST – Highlights – Refund claim time limitation was challenged – Appeal filed online on GST portal on 31.10.2022 within prescribed period as per Rule 108(1) of GST Rules – Order appealed against was uploaded on common portal, thus filing hard copy not required u/r 108(3) proviso – Even otherwise, hard copy filing merely procedural – Impugned order rejecting appeal set aside, appellate authority directed to receive and dispose appeal on merits. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax
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