{"id":71981,"date":"2025-07-08T08:36:20","date_gmt":"2025-07-08T03:06:20","guid":{"rendered":""},"modified":"2025-07-08T08:36:20","modified_gmt":"2025-07-08T03:06:20","slug":"hc-allows-appeal-filing-delay-due-to-rectification-application-15-pre-deposit-required-under-itc-mismatch-case-rules","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71981","title":{"rendered":"HC allows appeal filing delay due to rectification application; 15% pre-deposit required under ITC mismatch case rules"},"content":{"rendered":"<p>HC allows appeal filing delay due to rectification application; 15% pre-deposit required under ITC mismatch case rules<br \/>Case-Laws<br \/>GST<br \/>The HC condoned a 67-day delay in filing the appeal against the impugned assessment order arising from mismatched Input Tax Credit claims and excess ITC. The petitioner&#39;s pursuit of a rectification application was deemed a sufficient cause for the delay. Consequently, the 2nd respondent\/Appellate Authority was directed to admit the appeal without raising l<\/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=90258\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>HC allows appeal filing delay due to rectification application; 15% pre-deposit required under ITC mismatch case rulesCase-LawsGSTThe HC condoned a 67-day delay in filing the appeal against the impugned assessment order arising from mismatched Input Tax C<\/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-71981","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71981","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=71981"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71981\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71981"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71981"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71981"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}