Supreme Court
For assessee
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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.
1 ruling found
Supreme Court
Notice issued in SLP filed against impugned order of High Court holding that where assessee construction contractor challenged penalty order for alleged irregular input tax credit on grounds of natural justice and jurisdiction after appeal was dismissed on limitation, since statutory appeal before GST Tribunal was enabled with additional grace period and Tribunal was competent to examine factual and legal grounds, writ petition under Article 226 could not substitute appellate remedy and same was to be dismissed with liberty to approach Tribunal