{"id":74841,"date":"2026-01-22T11:18:42","date_gmt":"2026-01-22T05:48:42","guid":{"rendered":""},"modified":"2026-01-22T11:18:42","modified_gmt":"2026-01-22T05:48:42","slug":"gst-appeal-time-bar-and-input-tax-credit-proof-remand-for-fresh-adjudication-subject-to-25-deposit-from-electronic-cash-ledger","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74841","title":{"rendered":"GST appeal time-bar and input tax credit proof: remand for fresh adjudication subject to 25% deposit from electronic cash ledger."},"content":{"rendered":"<p>GST appeal time-bar and input tax credit proof: remand for fresh adjudication subject to 25% deposit from electronic cash ledger.<br \/>Case-Laws<br \/>GST<br \/>Expiry of statutory limitation for challenging a GST order was decisive where the petitioner failed to substantiate lawful availment of input tax credit and did not refute reliance on invoices from a supplier alleged to issue fake invoices; consequence: the matter was remitted for fresh adjudication. The adjudicating authority is directed to dec<\/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=96263\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>GST appeal time-bar and input tax credit proof: remand for fresh adjudication subject to 25% deposit from electronic cash ledger.Case-LawsGSTExpiry of statutory limitation for challenging a GST order was decisive where the petitioner failed to substantiat<\/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-74841","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74841","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=74841"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74841\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74841"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74841"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74841"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}