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 »
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 »
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 »
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 »
Delay in filing GST appeal condoned under writ jurisdiction as delayed knowledge arose from portal upload. Issue Whether the High Court, under its writ jurisdiction, can condone a delay of 645 days in filing a statutory appeal under Section 107 of the CGST/RGST Act when the appellate authority is statutorily constrained and the delay was… Read More »
Denial of mandatory personal hearing vitiates assessment order, requiring setting aside and fresh adjudication. Denial of mandatory personal hearing vitiates assessment order, requiring setting aside and fresh adjudication. Issue Whether an assessment order passed under Section 75(4) of the CGST/RGST Act, 2017 without affording a personal hearing—despite a written request and contemplation of an adverse… Read More »
Delay Conedoned as Appellate Order Uploaded Under Incorrect Portal Category Caused Reasonable Omission by Assessee Issue Whether the delay in filing a statutory GST appeal beyond the condonable period under Section 107 can be condoned when the order-in-original was uploaded under the incorrect portal tab (“Additional Notices and Orders” instead of “Notices and Orders”), preventing… Read More »