Key Rulings on Adjudication Orders, Delay in Appeals & E-Commerce Tax Collection

Indirect Tax Digest | 21 June 2024

Read more about indirect tax legislative and judicial updates and customs and foreign trade policy in ‘The Indirect Tax Fortnightly Digest’ by BDO in India.

Delhi High Court—An adjudication order cannot be passed merely on the ground that the reply was not properly filed or filed without any justification.
Calcutta High Court—Appellate Authority can condone the delay in filing an appeal beyond one month in case where sufficient cause for such delay is provided by the Taxpayer.
Authority for Advance Ruling, Karnataka—Providing online platform services are to be treated as e-commerce operators and are liable to collect tax at source.
Madras High Court—Penalty cannot be imposed on mere wrong availment of credit which was reversed prior to its utilisation.

We hope you find it useful and an interesting read.

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