{"id":71218,"date":"2025-03-27T12:38:37","date_gmt":"2025-03-27T07:08:37","guid":{"rendered":""},"modified":"2025-03-27T12:38:37","modified_gmt":"2025-03-27T07:08:37","slug":"gst-appeal-dismissed-time-barred-filing-under-section-100-2-for-rent-from-government-swcbh","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71218","title":{"rendered":"GST Appeal Dismissed: Time-Barred Filing Under Section 100(2) for Rent from Government SWCBH"},"content":{"rendered":"<p>GST Appeal Dismissed: Time-Barred Filing Under Section 100(2) for Rent from Government SWCBH<br \/>Case-Laws<br \/>GST<br \/>The AAAR rejected the appellant&#39;s appeal against a ruling concerning GST on rent received from Govt SWCBH as time-barred. Though the appellant claimed they never received communication of the original order, evidence showed the ruling was emailed on 12.02.2024 to the appellant&#39;s email address (provided in their Form GST ARA-01). Per Section 100(2) of CGST Act, appeals must be filed<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=86908\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>GST Appeal Dismissed: Time-Barred Filing Under Section 100(2) for Rent from Government SWCBHCase-LawsGSTThe AAAR rejected the appellant&#8217;s appeal against a ruling concerning GST on rent received from Govt SWCBH as time-barred. Though the appellant claimed <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-71218","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71218","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=71218"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71218\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71218"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71218"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71218"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}