Input Tax Credit Appeal Delay Condoned After Appellant Deposits 10% Pre-requisite Amount Under Section 107(6b) CGST Act

Input Tax Credit Appeal Delay Condoned After Appellant Deposits 10% Pre-requisite Amount Under Section 107(6b) CGST ActCase-LawsGSTHC determined the appeal delay was justifiable in a GST input tax credit dispute. The appellant had deposited pre-requisite

Input Tax Credit Appeal Delay Condoned After Appellant Deposits 10% Pre-requisite Amount Under Section 107(6b) CGST Act
Case-Laws
GST
HC determined the appeal delay was justifiable in a GST input tax credit dispute. The appellant had deposited pre-requisite amounts before formal appeal dismissal. Manual filing was permissible in December 2022 with no prohibition notifications. Electronic filing was impossible until the order's upload on GST portal on 17.01.2023. The appellant complied w

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