GST Appellate Tribunal’s Jaipur Bench Rejects Appeal for Non-Removal of Defects Despite Multiple Opportunities • Madras High Court Quashes ITC Denials Based on Belated Returns • Madhya Pradesh High Court Quashes Another Section 74 SCN Against GR Infra • Telangana High Court Rejects Jurisdiction Challenge to Section 122 Penalty Proceedings • Patna High Court Upholds Section 74 Show-Cause Notice Based on Audit Findings • Bombay High Court Condones Appeal Delay • Gujarat High Court Allows Refund of Service Tax Paid Post-GST Under Section 142(3) • Tripura High Court Holds That Mere Upload of Order on GST Portal Does Not Start Limitation for Filing Appeal
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The Chief Justice-led bench held that uploading an order on the portal does not result in constructive notice, and limitation runs only from the date of actual…
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