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 »
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 »
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 »
Accountant’s Failure to Inform Assessee Constitutes Sufficient Cause to Condone Appeal Delay and Quash Dismissal Accountant’s Failure to Inform Assessee Constitutes Sufficient Cause to Condone Appeal Delay and Quash Dismissal Issue Whether an appeal dismissed solely on the grounds of limitation should be condoned when the adjudication order was served only to the consultant/accountant who… Read More »