Rejection of Appeal Condoned as 19-Day Delay Due to Medical Reasons Remanded for Hearing on Merits Rejection of Appeal Condoned as 19-Day Delay Due to Medical Reasons Remanded for Hearing on Merits Issue Whether a 19-day delay in filing an appeal under Section 107 of the CGST Act, 2017 should be condoned and the matter… Read More »
Assessment Order and Demand Quashed as Denial of Opportunity Created Jurisdictional Infirmity Warranting Writ Remedy Issue Whether a writ petition under Article 226 of the Constitution of India is maintainable against an assessment order passed with fundamental procedural defects and denial of a fair opportunity of hearing, despite the availability of an alternative statutory appellate… Read More »
Tribunal Order Deleting Addition Set Aside as Finding on Delayed Retraction and Denial of Cross-Examination Was Perverse Issue Whether the Tribunal was justified in deleting an assessment addition on grounds of statement retraction and denial of cross-examination when the retraction occurred two years later as an afterthought and no request for cross-examination was ever made… Read More »
Non-Owner Cannot Seek Release of Detained Perishable Goods as Owner but Can Seek Alternate Statutory Release Non-Owner Cannot Seek Release of Detained Perishable Goods as Owner but Can Seek Alternate Statutory Release Issue Whether an appellant whose claim of ownership over detained perishable goods was disowned and rejected by tax authorities can claim release of… Read More »
GST Registration Cancellation Set Aside Subject to Filing Overdue Returns and Paying Outstanding Statutory Dues GST Registration Cancellation Set Aside Subject to Filing Overdue Returns and Paying Outstanding Statutory Dues Issue Whether a GST registration cancelled under Section 29 solely due to non-filing of returns for six consecutive months can be restored if the taxpayer… Read More »
Ex-parte GST order set aside as uploading notices under Additional Notices tab caused lack of notice. Ex-parte GST order set aside as uploading notices under Additional Notices tab caused lack of notice. Issue Whether an ex-parte assessment order and subsequent appellate order are legally sustainable when pre-show cause notices, show cause notices, and orders were… Read More »
Detained perishable goods must be released to the consignor under Section 129(1)(a) upon payment of penalty. Detained perishable goods must be released to the consignor under Section 129(1)(a) upon payment of penalty. Issue Whether detained perishable goods transported in transit can be released to the consignor under Section 129(1)(a) without requiring payment for the conveyance… Read More »
Writ petition challenging appellate order is not entertainable following operationalization of GST Appellate Tribunal. Writ petition challenging appellate order is not entertainable following operationalization of GST Appellate Tribunal. Issue Whether a writ petition challenging an appellate order passed under Section 107 of the CGST/WBGST Act should be entertained when the GST Appellate Tribunal (GSTAT) has… Read More »
Rectification order passed beyond four years without notice and DIN is invalid and barred by limitation Issue Whether a rectification order passed under section 154 read with section 143(3) beyond four years from the end of the financial year in which the original assessment order was passed is barred by limitation. Whether a section 154… Read More »
Revenue Appeals Below Monetary Limits Are Dismissed Absent Applicable Exceptions Under CBDT Circular 5/2024 Issue Whether a Revenue appeal involving a tax effect below the prescribed CBDT monetary limit can be entertained under the exception clause of Paragraph 3.1(h) of CBDT Circular No. 5/2024 when no substantial question of law arises from the Tribunal’s order.… Read More »