Rajasthan High Court
For assessee
Case-law directory
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Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
Case-law directory
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
5 rulings found
Rajasthan High Court
Where statutory GST appeal was dismissed as time barred and delay in filing was due to medical circumstances beyond control, writ jurisdiction could be invoked in such exceptional cases to advance justice, warranting condonation of delay so that appeal could be heard on merits, subject to statutory deposit requirements and late fee payments
Delhi High Court
Where assessee, after participating in audit and adjudication and filing detailed replies with documents, challenged an order-in-original via writ on grounds of non- consideration of reply and failure to seek additional documents, since adequate opportunity was provided and alternative appellate remedy under section 107 existed, no exceptional circumstance justified writ interference and complaint pertained to merits not natural justice
Telangana High Court
Where petitioner challenged IGST demand on export supplies under Notification 41/2017-IGST (Rate) alleging violation of natural justice and non-consideration of documents, since appellate authority duly considered materials but found insufficient invoice-wise correlation, and no breach of natural justice, jurisdictional error, or mala fides was established, writ remedy could not be entertained and statutory appeal before GSTAT was proper course
Meghalaya High Court
Where BOT (Annuity) road construction concessionaire challenged SCN and OIO alleging that GST demand on annuity post launch commercial operation of project and sought writ on grounds including jurisdiction and constitutional invalidity, since core disputes related to classification, exemption and composite supply, determination of which required determination of mixed question of facts and law and no grave jurisdictional or natural justice breaches were shown, writ petition was not maintainable and statutory appeal would be an efficacious alternate remedy. GST: Where petitioner, executing BOT (Annuity) Jorabat–Shillong NH-40 project, challenged DGGI and CGST officers’ jurisdiction to issue and adjudicate demand for GST on annuity, both Additional Director-DGGI and Additional Commissioner of CGST-Shillong were Proper Officers appointed and empowered under relevant notifications and statute to act under Sections 73 and 74; so jurisdictional challenge to their actions would fail
Jammu & Kashmir and Ladakh High Court
Where assessee filed appeal with one-day delay beyond condonable period due to sister's death and Appellate Authority rejected it as time- barred, though statute restricts condonation to one month, extraordinary writ power can remedy gross injustice, so delay was condoned, rejection order set aside and appeal restored for decision on merits to avoid harshness