Commissioner of Central Tax And Others Vs Jeans Knit Private Limited (Karnataka High Court)
Case ke facts
Jeans Knit Private Limited ko ₹29.61 crore ka GST refund milna tha. Department ne is par appeal ki, lekin appeal ki last date nikal chuki thi. Department ne bola ki audit aur internal note ki wajah se time extend hona chahiye.
Mudda (Issue)
Kya refund appeal mein limitation sirf departmental process se extend ho sakti hai?
Faisla (Held)
Court ne bola, appeal ka limitation period Section 107 mein fixed hai. Department ki taraf se koi internal note ya audit time extend nahi kar sakta. Recovery wapas le li gayi, appeal time-barred thi.
Practical takeaway
GST refund recovery mein, agar department delay kare, toh aap appeals limitation check karo. Audit ki wajah se limitation extend nahi hota.
Original report: TaxGuru
Aapke case mein bhi aisa hi mudda hai?
CGA ki team notice, appeal aur department proceedings mein kaam karti hai. Documents ke saath baat kariye.
WhatsApp par poochiyeTax aur legal helpAur Other faisle
- Lakshmi Mohan Vs Airtech Projects Engineers Pvt. Ltd. & Anr. (Supreme Court of India)Supreme Court of India
- JSW Steel Limited Vs Deputy Director (Karnataka High Court)Karnataka High Court
- C. Anandane Vs Directorate of Enforcement (Madras High Court)Madras High Court
- Krishna Kant Thakur Vs Union of India (Patna High Court)Patna High Court
- Naresh Chand Vs Mani Mahesh Ispat Pvt. Ltd. & Ors. (NCLAT New Delhi)NCLAT New Delhi
- Rathi Cement House Vs Union of India & Ors. (Calcutta High Court)Calcutta High Court · Sections 74 & 122 - GST demand and penalty provisions
Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-10-13.