High Court Condones GST Appeal Delay and Directs Hearing on Merits When Sufficient Cause Shown High Court Condones GST Appeal Delay and Directs Hearing on Merits When Sufficient Cause Shown Issue Whether the First Appellate Authority was justified in dismissing a statutory appeal under Section 107 of the CGST/WBGST Act as time-barred when the assessee… Read More »
Adjudication Order Set Aside and Remanded for Uploading Notice Under Wrong GST Tab Without Intimation Adjudication Order Set Aside and Remanded for Uploading Notice Under Wrong GST Tab Without Intimation Issue Whether an adjudication order confirming tax, interest, and penalty demands is legally sustainable when the preceding Show Cause Notice (SCN) was uploaded under the… Read More »
Delay Condoned for GST Appeal as Pre-Deposit Made and Medical Illness Established Sufficient Cause Delay Condoned for GST Appeal as Pre-Deposit Made and Medical Illness Established Sufficient Cause Issue Whether the First Appellate Authority was justified in dismissing a statutory appeal under Section 107 of the CGST/WBGST Act solely on the ground of limitation, despite… Read More »
Section 73 GST Order Set Aside for Personal Hearing Denial Subject to Pre-Deposit Condition Section 73 GST Order Set Aside for Personal Hearing Denial Subject to Pre-Deposit Condition Issue Whether an assessment order passed under Section 73 following a DRC-01 summary Show Cause Notice is legally sustainable when the proper officer fails to afford a… Read More »
Adjudication orders and demand notices must be set aside if the initial show cause notice denies a personal hearing. Adjudication orders and demand notices must be set aside if the initial show cause notice denies a personal hearing. Issue Whether an adjudication order and subsequent demand notice issued under Section 73 are legally sustainable when… Read More »