#section 107

[lounesdarbois]

Et j'ai cru comprendre que tu es l'un de mes frères?

Oui Monsieur. Section 107.

[lawact3]

Section 107 of Income Tax Act: Complete Guide and Legal Interpretation – Tax Law

Section 107 of Income Tax Act explained with meaning, revocable transfer rules, tax treatment, examples, and key points every taxpayer should know. Visit - https://lawact.in/

[gstindiaguide-blog1]

Writ petition dismissed as delayed challenge to GST assessment held not maintainable due to existence of statutory appeal remedy under Section 107 and deemed service through GST portal

Case Title: M/s Bikash Panigrahi v. Commissioner of Commercial Tax & GST, Orissa High CourtCourt: Orissa High Court, CuttackPetition No.: W.P.(C) No.12755 of 2025Category: Maintainability of writ petition under Section 74 — Alternative remedy under Section 107Date of Judgment: 15 July 2025Relevant Sections: Sections 74, 107 & 169 of the CGST/OGST Acts 2017 Facts (Paras 2 – 4) The petitioner, a…

Writ petition dismissed as delayed challenge to GST assessment held not maintainable due to existence of statutory appeal remedy under Section 107 and deemed service through GST portal

[gstindiaguide-blog1]

Writ petition dismissed as alternative remedy under Section 107 for appeal against cancellation of GST registration was available

Case Summary Case Title: M/s. R S Traders & Anr. v. The Superintendent of GST, Range-IV & Ors.Court: High Court at Calcutta (Constitutional Writ Jurisdiction, Appellate Side)Petition No.: WPA 30706 of 2024Date of Judgment: 17 February 2025Category: Registration – Cancellation and RemedyRelevant Sections: Section 29 and Section 107 of the CGST/West Bengal GST Act, 2017 Facts (Para 1–2) The…

Writ petition dismissed as alternative remedy under Section 107 for appeal against cancellation of GST registration was available

[gstindiaguide-blog1]

Appeal delay condoned as High Court remanded matter to appellate authority noting absence of Tribunal and mandatory pre-deposit compliance

Case Summary Case Title: Nandadulal Pal v. Assistant Commissioner, State Tax & Ors.Court: Calcutta High Court (Court No. 5)Petition No.: WPA 931 of 2025Judgment Date: 26 March 2025Category of Dispute: Appeal delay condonation – Input Tax Credit demand under Section 73Relevant Sections: Section 73, Section 107 of the CGST/WBGST Act, 2017 Facts (Paras 1–2) The petitioner challenged the appellate…

Appeal delay condoned as High Court remanded matter to appellate authority noting absence of Tribunal and mandatory pre-deposit compliance

[gstindiaguide-blog1]

Delay of 79 days in filing GST appeal condoned as court holds small taxpayer acted bona fide and appellate authority misapplied limitation rule

Case Summary Case Title: Kamala Stores & Anr. v. State of West Bengal & Ors.Court: Calcutta High CourtPetition Number: WPA 25280 of 2024Date of Judgment: 06.02.2025Category of Dispute: Condonation of delay in appeal under Section 107, linked to demand under Section 73Relevant Sections: Sections 73(9), 107(6) of CGST/WBGST Act, 2017 Facts (Paras 2–3) The petitioners, a small partnership firm, were…

Delay of 79 days in filing GST appeal condoned as court holds small taxpayer acted bona fide and appellate authority misapplied limitation rule

[gstindiaguide-blog1]

Appeal rejection under GST amnesty scheme set aside as Court held pre-deposit unnecessary when disputed WBGST demand was already recovered

Case Summary Case Title: Dipankar Biswas v. The Deputy Commissioner of State Tax, Berhampore Circle & Ors.Court: High Court at Calcutta, Constitutional Writ Jurisdiction, Appellate SidePetition Number: WPA 925 of 2025Judgment Date: 05.03.2025Category of Dispute: Appeal limitation and pre-deposit under amnesty schemeRelevant Sections: Section 74, Section 107 of CGST/WBGST Act, 2017; Notification…

Appeal rejection under GST amnesty scheme set aside as Court held pre-deposit unnecessary when disputed WBGST demand was already recovered

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