Karnataka High 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.
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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.
2 rulings found
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
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