GST Delay Condonation Rejection Invalid Without Reasoned Order: P&H HC

Huawei Telecommunications (India) Company Privaте Limited Vs Excise And Taxation Commissioner And Ors (Panjab Haryana high court) Absence of a Reasoned Order While Rejecting Condonation Plea is Unsustainable in Law: Panjab & Haryana High Court The Punjab and Haryana High Court held that rejection of an application for condonation of delay in receipt of export remittances under Rule 96A(1)(b) of the Central Goods and Services Tax Rules, 2017 (“the CGST Rules”) through a mere communication is legally unsustainable. The petitioner had sought condonation for delayed receipt of export pr...