In calculating three-month limitation period for filing GST appeal, starting point is day following the date of communication of order.…
A reasonable limitation period is applicable to Order u/s 206C for failure to deduct TCS although no limitation is prescribed…
Faceless Assessing Officer can not extend time barring date in Income Tax Business Application without statutory order - High Court…
Supreme Court excludes period from 15.03.2020 till 28.02.2022 for limitation purpose In March, 2020, the Hon'ble Supreme Court had…
Period of limitation of Revisional order u/s 263(2) is date of order passed by Commissioner and not date when order…
Clarification regarding extension of limitation under GST Law in terms of Hon’ble Supreme Court’s Order dated 27.04.2021. CBEC Clarification…
SC restores order extending limitation period till further orders for all judicial or quasi-judicial proceedings. Earlier, in 2020, the Supreme…
Entry in balance sheet of a corporate debtor may amount to an acknowledgement of liability u/s 18 of the Limitation…
Extension of limitation period due to covid-19 ended by Supreme Court. Period from 15.03.2020 till 14.03.2021 to be excluded. ABCAUS…
Period of limitation against rectification order can not be counted from the date of assessment order ABCAUS Case Law CitationABCAUS…