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	<title>CA in Jaipur | CA. Yogesh Jangid |ITR Filing 2023 | Company Registration | NGO Registration | Income Tax Raid Cases | Audit | Inc Incroporation | CPA in India | Subsidy | Project Funding | GST | GST Raid Cases | Income Tax Notice Faceless | DRI Cases | </title>
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		<title>Trade Body Urges New Government to Simplify GST System</title>
		<link>https://www.nyca.in/trade-body-urges-new-government-to-simplify-gst-system/</link>
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		<pubDate>Thu, 06 Jun 2024 09:40:19 +0000</pubDate>
				<category><![CDATA[GST]]></category>
		<category><![CDATA[News]]></category>
		<category><![CDATA[Addressing GST challenges]]></category>
		<category><![CDATA[Agro Food Chamber of Commerce]]></category>
		<category><![CDATA[Corporate vs MSMEs GST]]></category>
		<category><![CDATA[Government and GST reforms]]></category>
		<category><![CDATA[GST and unemployment]]></category>
		<category><![CDATA[GST complexities]]></category>
		<category><![CDATA[GST framework issues]]></category>
		<category><![CDATA[GST impact on employment]]></category>
		<category><![CDATA[GST impact on small businesses]]></category>
		<category><![CDATA[GST impact on traders]]></category>
		<category><![CDATA[GST issues MSMEs]]></category>
		<category><![CDATA[GST reforms for traders]]></category>
		<category><![CDATA[GST system overhaul]]></category>
		<category><![CDATA[GST tax terrorism]]></category>
		<category><![CDATA[MSMEs and GST]]></category>
		<category><![CDATA[Neglect of MSMEs]]></category>
		<category><![CDATA[New government GST changes]]></category>
		<category><![CDATA[Simplify GST system]]></category>
		<category><![CDATA[Trade body urges government]]></category>
		<category><![CDATA[Trade organizations GST appeal]]></category>
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					<description><![CDATA[<p>The Agro Food Chamber urges the new government to simplify the complex GST system affecting traders and MSMEs, highlighting previous administration's failures.</p>
<p>The post <a rel="nofollow" href="https://www.nyca.in/trade-body-urges-new-government-to-simplify-gst-system/">Trade Body Urges New Government to Simplify GST System</a> appeared first on <a rel="nofollow" href="https://www.nyca.in">CA in Jaipur | CA. Yogesh Jangid |ITR Filing 2023 | Company Registration | NGO Registration | Income Tax Raid Cases | Audit | Inc Incroporation | CPA in India | Subsidy | Project Funding | GST | GST Raid Cases | Income Tax Notice Faceless | DRI Cases</a>.</p>
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									<p>The Agro Food Chamber of Commerce and Industry has called on the incoming central government to address the numerous complexities associated with the Goods and Services Tax (GST) system, which have long been a source of frustration for traders.</p><p>In a recent statement, the chamber&#8217;s president highlighted that despite multiple appeals from various trade organizations across the nation, the previous administration failed to resolve the issues plaguing the GST framework. &#8220;Originally introduced to eliminate &#8216;tax terrorism,&#8217; the GST system has ironically become a source of such terror itself, forcing many traders, particularly in the Micro, Small, and Medium Enterprises (MSME) sector, out of business,&#8221; he remarked.</p><p>The president further criticized the neglect of MSMEs, which are responsible for generating 40% of the country’s employment, while the needs of large corporations were prioritized. This oversight has led to the closure of many MSME units, exacerbating unemployment, he added.</p><p>Discussing the drawbacks of single-party dominance at the Centre, he noted that states governed by opposition parties often faced discriminatory treatment. &#8220;For example, longstanding requests like upgrading Madurai airport to international status and accelerating the construction of Madurai AIIMS were ignored by the previous government,&#8221; he pointed out.</p><p>Additionally, he emphasized the necessity for the new government to address agricultural issues. Immediate action is needed to rejuvenate tanks, lakes, and &#8216;kanmois&#8217; by desilting them, as inadequate water storage has been a primary factor in the reduced yields experienced by farmers, he concluded.</p>								</div>
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									<p><strong>Source:</strong> <span style="color: #99ccff;"><a style="color: #99ccff;" href="https://www.thehindu.com/news/cities/Madurai/new-government-must-untangle-the-gst-compexities-says-trade-body/article68255462.ece" target="_blank" rel="noopener">The Hindu</a></span></p>								</div>
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		<p>The post <a rel="nofollow" href="https://www.nyca.in/trade-body-urges-new-government-to-simplify-gst-system/">Trade Body Urges New Government to Simplify GST System</a> appeared first on <a rel="nofollow" href="https://www.nyca.in">CA in Jaipur | CA. Yogesh Jangid |ITR Filing 2023 | Company Registration | NGO Registration | Income Tax Raid Cases | Audit | Inc Incroporation | CPA in India | Subsidy | Project Funding | GST | GST Raid Cases | Income Tax Notice Faceless | DRI Cases</a>.</p>
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		<title>Discretion of Appellate Authority in Admitting Appeals Beyond Limitation Period</title>
		<link>https://www.nyca.in/discretion-of-appellate-authority-in-admitting-appeals-beyond-limitation-period/</link>
					<comments>https://www.nyca.in/discretion-of-appellate-authority-in-admitting-appeals-beyond-limitation-period/#respond</comments>
		
		<dc:creator><![CDATA[editor]]></dc:creator>
		<pubDate>Tue, 26 Mar 2024 04:48:21 +0000</pubDate>
				<category><![CDATA[GST]]></category>
		<category><![CDATA[appeal process]]></category>
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		<guid isPermaLink="false">https://www.nyca.in/?p=7927</guid>

					<description><![CDATA[<p>In the case of Arvind Gupta v. Assistant Commissioner of Revenue State Taxes [Writ Petition Application No. 2904 of 2023 dated January 04, 2024]</p>
<p>The post <a rel="nofollow" href="https://www.nyca.in/discretion-of-appellate-authority-in-admitting-appeals-beyond-limitation-period/">Discretion of Appellate Authority in Admitting Appeals Beyond Limitation Period</a> appeared first on <a rel="nofollow" href="https://www.nyca.in">CA in Jaipur | CA. Yogesh Jangid |ITR Filing 2023 | Company Registration | NGO Registration | Income Tax Raid Cases | Audit | Inc Incroporation | CPA in India | Subsidy | Project Funding | GST | GST Raid Cases | Income Tax Notice Faceless | DRI Cases</a>.</p>
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															<img decoding="async" width="1024" height="576" src="https://www.nyca.in/wp-content/uploads/2024/03/Discretion-Of-Appellate-Authority-In-Admitting-Appeals-Beyond-Limitation-Period-1024x576.jpg" class="attachment-large size-large wp-image-7933" alt="" srcset="https://www.nyca.in/wp-content/uploads/2024/03/Discretion-Of-Appellate-Authority-In-Admitting-Appeals-Beyond-Limitation-Period-1024x576.jpg 1024w, https://www.nyca.in/wp-content/uploads/2024/03/Discretion-Of-Appellate-Authority-In-Admitting-Appeals-Beyond-Limitation-Period-300x169.jpg 300w, https://www.nyca.in/wp-content/uploads/2024/03/Discretion-Of-Appellate-Authority-In-Admitting-Appeals-Beyond-Limitation-Period-768x432.jpg 768w, https://www.nyca.in/wp-content/uploads/2024/03/Discretion-Of-Appellate-Authority-In-Admitting-Appeals-Beyond-Limitation-Period-1536x864.jpg 1536w, https://www.nyca.in/wp-content/uploads/2024/03/Discretion-Of-Appellate-Authority-In-Admitting-Appeals-Beyond-Limitation-Period-700x394.jpg 700w, https://www.nyca.in/wp-content/uploads/2024/03/Discretion-Of-Appellate-Authority-In-Admitting-Appeals-Beyond-Limitation-Period-539x303.jpg 539w, https://www.nyca.in/wp-content/uploads/2024/03/Discretion-Of-Appellate-Authority-In-Admitting-Appeals-Beyond-Limitation-Period.jpg 1920w" sizes="(max-width: 1024px) 100vw, 1024px" />															</div>
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									<div class="flex-1 overflow-hidden"><div class="react-scroll-to-bottom--css-ltbkw-79elbk h-full"><div class="react-scroll-to-bottom--css-ltbkw-1n7m0yu"><div class="flex flex-col pb-9 text-sm"><div class="w-full text-token-text-primary" data-testid="conversation-turn-11"><div class="px-4 py-2 justify-center text-base md:gap-6 m-auto"><div class="flex flex-1 text-base mx-auto gap-3 md:px-5 lg:px-1 xl:px-5 md:max-w-3xl lg:max-w-[40rem] xl:max-w-[48rem] group final-completion"><div class="relative flex w-full flex-col agent-turn"><div class="flex-col gap-1 md:gap-3"><div class="flex flex-grow flex-col max-w-full"><div class="min-h-[20px] text-message flex flex-col items-start gap-3 whitespace-pre-wrap break-words [.text-message+&amp;]:mt-5 overflow-x-auto" data-message-author-role="assistant" data-message-id="d2dc8340-8bc0-4c46-a48f-59179bbab82c"><div class="markdown prose w-full break-words dark:prose-invert light"><div class="flex-1 overflow-hidden"><div class="react-scroll-to-bottom--css-vpndh-79elbk h-full"><div class="react-scroll-to-bottom--css-vpndh-1n7m0yu"><div class="flex flex-col text-sm pb-9"><div class="w-full text-token-text-primary" data-testid="conversation-turn-7"><div class="px-4 py-2 justify-center text-base md:gap-6 m-auto"><div class="flex flex-1 text-base mx-auto gap-3 md:px-5 lg:px-1 xl:px-5 md:max-w-3xl lg:max-w-[40rem] xl:max-w-[48rem] group final-completion"><div class="relative flex w-full flex-col agent-turn"><div class="flex-col gap-1 md:gap-3"><div class="flex flex-grow flex-col max-w-full"><div class="min-h-[20px] text-message flex flex-col items-start gap-3 whitespace-pre-wrap break-words [.text-message+&amp;]:mt-5 overflow-x-auto" data-message-author-role="assistant" data-message-id="46524e59-ff69-4150-8a41-e8bcdcd05ff5"><div class="markdown prose w-full break-words dark:prose-invert light"><p>In the case of Arvind Gupta v. Assistant Commissioner of Revenue State Taxes [Writ Petition Application No. 2904 of 2023 dated January 04, 2024], the esteemed Calcutta High Court determined that the Appellate Authority possesses the discretion to permit the submission of an appeal within one month after the expiration of the prescribed limitation period from the date of order communication, provided sufficient cause is demonstrated, as per Section 107(4) of the Central Goods and Services Tax Act, 2017 (&#8220;the CGST Act&#8221;).</p></div></div></div></div></div></div></div></div></div></div></div></div></div></div></div></div></div></div></div></div></div></div></div></div>								</div>
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									<p><b>Facts of the case:</b></p>								</div>
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										<span class="elementor-icon-list-text">The Appellate Authority retains discretion to accept appeals submitted after the limitation period.</span>
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										<span class="elementor-icon-list-text">The Calcutta High Court, in Arvind Gupta v. Assistant Commissioner of Revenue State Taxes [Writ Petition Application No. 2904 of 2023 dated January 04, 2024], affirmed that the Appellate Authority possesses discretion to entertain appeals within one month after the expiration of the limitation period as per Section 107(4) of the Central Goods and Services Tax Act, 2017 ("CGST Act").</span>
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										<span class="elementor-icon-list-text">Arvind Gupta, the petitioner, appealed before the Senior Joint Commissioner of Revenue, mentioned in the annexure to FORM GST APL-01 the period of delay and reasons for the delay:</span>
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										<span class="elementor-icon-list-text">He was undergoing treatment for carcinoma maxilla at Apollo Hospital, Delhi, during July 2023 (prescription enclosed).</span>
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										<span class="elementor-icon-list-text">His health condition necessitated frequent visits to doctors in Delhi.</span>
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										<span class="elementor-icon-list-text">Despite these reasons, the Respondent rejected the appeal on October 30, 2023 ("Impugned Order"), citing lack of provision in the West Bengal Goods and Services Tax Act, 2017 ("WBGST Act") to condone delays exceeding four months.</span>
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									<p><strong>Issue:</strong></p><p>Whether the Appellate Authority may exercise discretion to admit appeals submitted within one month after the limitation period?</p>								</div>
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									<p><strong>Held:</strong></p>								</div>
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										<span class="elementor-icon-list-text">The Calcutta High Court, in Writ Petition Application No. 2904 of 2023, ruled as follows:</span>
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										<span class="elementor-icon-list-text">Relied on, the Hon’ble Division Bench in the matter of S.K. Chakraborty v. Union of India &amp; Ors. (MAT 82 of 2022) where the Bench held that the provisions of Section 5 of the Limitation Act, 1963 have not been expressly or impliedly excluded by Section 107 of the CGST Act under Section 29(2) of the CGST Act. Therefore, Section 5 of the Limitation Act, 1963 stands attracted. Hence, the Respondent has the discretion to allow an appeal to be presented within one month after the expiry of the period of limitation stipulated from the date of communication of the order upon sufficient cause being shown as per Section 107 (4) of the CGST Act. Paraphrase</span>
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										<span class="elementor-icon-list-text">Observed that, it was well within the power of the Respondent to consider the prayer of the Petitioner for condonation of delay. The Impugned Order passed by the Respondent that there is no scope to condone the delay beyond four months suffers from infirmity.</span>
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										<span class="elementor-icon-list-text">Noted that, the delay was evident from the annexure to FORM GST APL-01 and the Petitioner was prevented by sufficient cause for not preferring the appeal within the statutory period.</span>
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										<span class="elementor-icon-list-text">Held that, the Respondent failed to exercise its jurisdiction. The delay in presenting the appeal before the Respondent was condoned. The Respondent was directed to consider the appeal on merit and decide the same in accordance with law upon giving an opportunity of hearing to the Petitioner.</span>
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		<p>The post <a rel="nofollow" href="https://www.nyca.in/discretion-of-appellate-authority-in-admitting-appeals-beyond-limitation-period/">Discretion of Appellate Authority in Admitting Appeals Beyond Limitation Period</a> appeared first on <a rel="nofollow" href="https://www.nyca.in">CA in Jaipur | CA. Yogesh Jangid |ITR Filing 2023 | Company Registration | NGO Registration | Income Tax Raid Cases | Audit | Inc Incroporation | CPA in India | Subsidy | Project Funding | GST | GST Raid Cases | Income Tax Notice Faceless | DRI Cases</a>.</p>
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