{"id":71643,"date":"2025-05-23T08:46:12","date_gmt":"2025-05-23T03:16:12","guid":{"rendered":""},"modified":"2025-05-23T08:46:12","modified_gmt":"2025-05-23T03:16:12","slug":"statutory-limitations-bar-appeal-tax-authority-39-s-penalty-for-stock-shortage-upheld-under-ogst-act-sections-122-and-130","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71643","title":{"rendered":"Statutory Limitations Bar Appeal: Tax Authority&#39;s Penalty for Stock Shortage Upheld Under OGST Act Sections 122 and 130"},"content":{"rendered":"<p>Statutory Limitations Bar Appeal: Tax Authority&#39;s Penalty for Stock Shortage Upheld Under OGST Act Sections 122 and 130<br \/>Case-Laws<br \/>GST<br \/>HC dismissed the writ petition challenging the appellate authority&#39;s rejection of an appeal beyond statutory limitation period. The court upheld the show cause notice and redemption fine imposed under Sections 122 and 130 of the OGST Act, 2017, for stock shortage discovered during a search and seizure operation. The petitioner&#39;s attempt to challenge the p<\/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=88683\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Statutory Limitations Bar Appeal: Tax Authority&#8217;s Penalty for Stock Shortage Upheld Under OGST Act Sections 122 and 130Case-LawsGSTHC dismissed the writ petition challenging the appellate authority&#8217;s rejection of an appeal beyond statutory limitation peri<\/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-71643","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71643","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=71643"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71643\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71643"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71643"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71643"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}