-Extension of the limitation period for filing Appeal beyond the period allowed for condonation of delay
-GST on Mining Royalty
-Principle of Natural Justice not followed before cancellation of registration
-Rule 89(4) is not applicable in case of refund on account of export of services with payment of tax
S.No | Section | Case Subject | Case | Held |
1 | section | Extension of the | Indian Institute of | The High Court held that since the appeal was filed before the AAAR on 14.02.2020, which was beyond the period of sixty days from the |
2 | Section 9 | Stay Petition on | Rajasthan Granite | The High Court observed that the counsel for the petitioner was not in a position to dispute the fact that the issue regarding demand of GST |
3 | Section | Principle of Natural | S.P. Metals v. | The petitioner was aggrieved by the first respondent's order dated 30.11.2022. It was contended by the petitioner that when he was still in |
4 | Section | Rule 89(4) is not | OHMI Industries | The proper officer had rejected petitioner's claim of refund on account of export of services without payment of tax by referring to Subclause (D) of Rule 89(4) of the Rules on the ground that the turnover reflected for the month of October, 2018 ought to be considered as |