Rajasthan High Court
For assessee
Case-law directory
Every ruling, in plain sight.
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.
58 rulings found
Rajasthan High Court
Where assessee's appeal against Order-in-Original was time-barred solely because order was wrongly uploaded on GST portal under incorrect category, preventing timely knowledge and filing, and delay was not due to assessee's fault, denial of hearing would cause grave prejudice, hence delay was condoned and Appellate Authority was to entertain appeal and decide on merits
Calcutta High Court
Statutory appellate powers which permitted only confirmation, modification or annulment, where Appellate Authority, while dealing with ex parte order confirming tax, interest and penalty for alleged short- payment on outward supplies and availing excess ITC, directed parties to appear before Adjudicating Authority for further proceeding, such remand exceeded statutory appellate powers and Appellate Authority should decide issue within statutory limits. GST: Where despite express statutory prohibition, Appellate Authority remanded matter to Adjudicating Authority for allowing admissible ITC while rectification was rejected as time-barred without addressing jurisdictional defect, both orders were to be set aside; writ remedy was maintainable despite existence of alternative appellate remedy
Karnataka High Court
Failure to upload an adjudication order in regular portal tab, coupled with non- service of full order and subsequent delayed knowledge, justified writ interference despite limitation; dismissal of statutory appeal was set aside, delay condoned and appeal restored for adjudication on merits, assessee having made statutory pre- deposit. GST: Coercive garnishee recovery during pendency of a statutory appeal, despite requisite pre-deposit, was unjustified; in view of appellate restoration, garnishee order was quashed, while dismissal of appeal as time-barred was set aside and delay condoned, with appeal restored for decision on merits
GSTAT Cuttack
Where assessee deposited pre-deposit at first appeal stage exceeding percentage of tax remaining in dispute after first appellate order, no further pre- deposit was required for admission of Tribunal appeal since earlier payment equalled or surpassed statutory requirement based on surviving disputed tax, rendering any fresh deposit unjustified
Himachal Pradesh High Court
Where petitioner challenged order-in-original and GST DRC-07 summary by writ petition despite statutory remedy of appeal under section 107, petitioner was required to pursue appellate remedy and period spent in writ was to be excluded from limitation, allowing appeal to be filed within thirty days
Andhra Pradesh High Court
Where assessee’s reply to Section 74 SCN was not considered and mandatory hearing under Section 75(4) was not granted, same vitiated DRC-07 assessment; as hearing was required where adverse decision was contemplated, order and consequential proceedings were unsustainable and were to be quashed. GST: Violation of natural justice and failure to grant mandatory hearing under Section 75(4) rendered assessment under Section 74 legally unsustainable; consequently, endorsement rejecting statutory appeal as time-barred could not survive, and assessment with all consequential proceedings was to be set aside
GSTAT Cuttack
Where appellant disputed any further statutory pre-deposit for Tribunal appeal after already depositing ten per cent of original disputed tax at first appeal, and first appellate order had reduced tax demand, no further pre-deposit was required for Tribunal stage since requirements under section 112 stood satisfied by earlier deposit. GST: Where Appellate Authority reduced demand and appellant filed Tribunal appeal paying court fee of Rs. 3,000 though minimum court fee prescribed under Rule 110(5) was Rs. 5,000 at Rs. 1,000 per one lakh, short payment existed and appellant was required to pay the balance
Rajasthan High Court
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
Andhra Pradesh High Court
Where due to proprietor's hospitalization, appeal was filed with 17 days delay beyond period 30 days prescribed under Act and authority rejected admission without examining sufficient cause or conducting an independent inquiry, delay was to be condoned considering that appeal is a valuable statutory right
Gauhati High Court
Where assessee's appeal under section 107 against ex-parte order for excess ITC was rejected as time-barred and Tribunal was still non-functional, writ against appellate order was maintainable as filing was within statutory window prescribed under Section 112 and Ministry Notification; alternative remedy would not oust Article 226 jurisdiction. GST: Where assessee’s appeal under section 107 was dismissed as time-barred after prior rectification was pursued in good faith and within statutory limitation, principles of section 14 of Limitation Act applied to exclude period spent on rectification proceedings, making appeal filed within condonable one month; thus, appeal would not be time-barred. GST: Where assessee filed appeal within condonable period after OIO confirming excess ITC, absence of a separate condonation application should not have led to summary dismissal, as statutory scheme and Order XLI Rule 3A CPC contemplated affording at least one opportunity to explain delay; thus, non-adherence would render appellate order unsustainable and required restoration for fresh consideration after giving such opportunity
Karnataka High Court
Where ex parte GST orders were passed and assessee raised arguable issues on reverse charge liability and demand exceeding stated in show cause notice, in peculiar facts of case belated statutory appeals was to be allowed for adjudication on merits
Karnataka High Court
Where petitioner partnership firm's statutory appeal against SCN adjudication was dismissed as time-barred on computed period of delay from date on which order was wrongly uploaded on portal, since precedents permitted interference despite absence of statutory power to condone further delay, dismissal of appeal in instant case was unsustainable; delay was to be condoned, and appeal was to be directed to be adjudicated on merits
Telangana High Court
Where petitioner filed appeal against order-in-original with delay and omitted to disclose pending rectification application due to Chartered Accountant error, omission deprived petitioner of a material ground for delay condonation, thus order dismissing appeal as time-barred was to be set aside and matter was to be remitted to appellate authority for fresh consideration of condonation application and if satisfaction, decide appeal on merits
Telangana High Court
Where petitioner challenged validity of Section 16(2)(c) and Order-in-Original due to non-issuance of show cause notice which fact was discovered only after garnishee recovery proceedings were initiated, assessee should file statutory appeal
Calcutta High Court
Where adjudication order was not communicated to petitioner but only to its accountant who failed to relay information, leading to appeal delay until recovery action, dismissal of appeal as time-barred was unjustified since sufficient cause existed and mandatory pre-deposit was paid, warranting condonation of delay and admission of appeal for substantive appellate remedy. GST: Where petitioner learned of recovery only after bank accounts were frozen and payment of mandatory pre-deposit was made before filing appeal, interference was warranted to secure justice as recovery during pendency of appeal after pre-deposit violated statutory scheme, thus delay in filing appeal deserved condonation though garnishee freeze was ordered to continue till disposal of appeal
Telangana High Court
Where assessee filed rectification application against original order within limitation, appeal was filed within three months of rectification rejection, and all statutory remedies were diligently pursued, dismissal of appeal as time- barred due to technical defects in memo was unjustified, and pragmatic approach called for remand for decision on merits
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
Madras High Court
Where assessment order was communicated solely by uploading on portal without other statutory modes and appellant, a small business, cited difficulty in accessing the portal, expectation to continuously monitor portal was unreasonable, thus, appellant was entitled to an extended opportunity to file appeal within fifteen days and have appeal decided on merits