GST Delay Condonation Rejection Invalid as Authority Failed to Pass Reasoned Order: P&H HC

Huawei Telecommunications (India) Company Private Limited Vs Excise And Taxation Commissioner And Ors. (Punjab and Haryana High Court) The Punjab and Haryana High Court examined a writ petition challenging an order dated 24.05.2022, whereby the petitioner’s request for condonation of delay in receiving remittance in convertible foreign exchange for export of services under Rule 96A(1)(b) of the CGST Rules, 2017, was rejected. The petitioner argued that the impugned decision failed to consider its submissions, including the absence of any prescribed statutory time limit for such remittance or...