Bail Granted Under Section 132 RGST as Investigation Was Complete and Custodial Interrogation Was Unnecessary Bail Granted Under Section 132 RGST as Investigation Was Complete and Custodial Interrogation Was Unnecessary Issue Whether an accused partner arrested under Section 132(1) of the RGST Act for alleged GST evasion of ~₹10 crores is entitled to bail under… Read More »
Order Rejecting GST Registration Cancellation Appeal set Aside and 167-Day Delay Condoned on Merits Order Rejecting GST Registration Cancellation Appeal set Aside and 167-Day Delay Condoned on Merits Issue Whether the High Court can exercise its writ jurisdiction to condone a 167-day delay in filing an appeal against a GST registration cancellation order under Section… Read More »
Adjudication Orders Passed Against Deceased Quashed for Natural Justice Violation With Liberty Given to Proceed Against Estate Under Section 93 Adjudication Orders Passed Against Deceased Quashed for Natural Justice Violation With Liberty Given to Proceed Against Estate Under Section 93 Issue Whether statutory tax, interest, and penalty liabilities of a deceased sole proprietor can be… Read More »
High Court condones appeal delay caused by CA’s communication failure to prevent grave injury to assessee. High Court condones appeal delay caused by CA’s communication failure to prevent grave injury to assessee. Issue Whether a statutory appeal under Section 107 of the CGST/RGST Act can be admitted by condoning delay beyond the statutory period when… Read More »
Appellate Delay Caused by Portal-Only Service Condoned and Restored for Adjudication on Merits Issue Whether an appeal dismissed as time-barred under Section 107 should be condoned and restored for a decision on merits when the underlying Show Cause Notice and Order-in-Original were served exclusively via the GST portal without separate acknowledgment or effective communication. Facts… Read More »
Unsigned and Unauthenticated Show Cause Notice and Order Lacking Physical or Digital Signature Are Non-Est and Void Unsigned and Unauthenticated Show Cause Notice and Order Lacking Physical or Digital Signature Are Non-Est and Void Issue Whether an unauthenticated Show Cause Notice (SCN) and adjudication order lacking a physical or digital signature, and uploaded solely… Read More »
Writ Court condoned medical delay in filing GST appeal to prevent prejudice and advance justice. Writ Court condoned medical delay in filing GST appeal to prevent prejudice and advance justice. Issue Whether the High Court under Article 226 of the Constitution of India can condone a delay beyond the statutory period under Section 107 of… Read More »
Unlawful Blocking of ITC Under Rule 86A Warranted Warning Despite Subsequent Automatic Unblocking of Electronic Ledger Unlawful Blocking of ITC Under Rule 86A Warranted Warning Despite Subsequent Automatic Unblocking of Electronic Ledger Issue Whether any substantive relief survives in a writ petition challenging the unreasoned blocking of Input Tax Credit (ITC) under Rule 86A of… Read More »
Delay in Filing Appeal Condoned as Mere Portal Upload Without Acknowledgment Does Not Trigger Limitation Issue Whether an appeal under Section 107 can be entertained on merits by condoning a 450-day delay when the Order-in-Original was served solely via portal upload without manual service, personal hearing, or acknowledgment. Facts Assessment Period: Financial Year 2018-19. Mode… Read More »
Appeal Directed to Be Heard on Merits as Delay in Filing Was Condoned Due to Improper Service of Order Issue Whether an appeal under Section 107 of the CGST/RGST Act should be entertained on merits by condoning the delay when the Order-in-Original was served solely by uploading it on the GST portal under “Additional Notices… Read More »