High Court of Rajasthan
Infinite Ev Solutions v. Deputy Commissioner
For assesseeRemanded
D.B. CIVIL WRIT PETITION NO. 4291 OF 2024
High Court of Rajasthan
D.B. CIVIL WRIT PETITION NO. 4291 OF 2024
Where petitioner's GST registration was cancelled and statutory appeal was filed with delay of 167 days due to bona fide, uncontrollable reasons including business closure and fraud-tag impacting livelihood, and Appellate Authority otherwise lacked jurisdiction to condone such delay, non-adjudication would cause grave prejudice so delay was condoned and appeal was directed to be entertained on merits
Section 107, read with section 29, of Central Goods and Services Tax Act, 2017/Rajasthan Goods and Services Tax Act, 2017
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Delhi High Court
Where DGGI issued composite show-cause notice to 146 noticees in proceedings relating to alleged IGST refund and ITC fraud, Notification No. 2/2017 as amended by Notification No. 2/2022 was held to validly confer pan-India jurisdiction on officers for DGGI SCNs and circular allocating competent adjudicating officer was held to merely regulate allocation without conferring jurisdiction, therefore jurisdictional challenge was to be rejected GST: Where composite SCN arising from DGGI investigation was assigned to common adjudicating authority based on highest amount of demand criterion, such criterion was held objective, quantifiable and uniformly applicable with rational nexus to single and consistent adjudication of one cause, and its application did not involve impermissible sub-delegation or enlargement of jurisdiction GST: Where Additional Commissioner, CGST, Delhi acting as common adjudicating authority passed order against Haryana-registered petitioners, appellate forum was held to lie before Commissioner (Appeals) of Commissionerate where common adjudicating authority was posted as already notified under Table III of Notification No. 2/2017 and clarificatory circular merely reiterated said position
Rajasthan High Court
Where petitioner’s statutory appeal delay was due to non-communication by CA not attributable to petitioner, and refusal to consider appeal on merits would cause serious prejudice, delay in filing was condoned and Appellate Authority was directed to hear appeal on merits
GSTAT Raipur
Where appellants challenged ex parte orders based on allegedly seized evidence and appellate authority dismissed appeals through identical, non-reasoned orders without dealing with seven distinct grounds or cited authorities, such non- speaking orders failed to exercise appellate jurisdiction and breached principles of natural justice, thus, considering foundational infirmities and ensuring fair opportunity, matter was to be remanded to original adjudicating authorities