Case-law directory
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
3 rulings found
GSTAT Hyderabad
Where departmental appeal challenged condonation of delay by First Appellate Authority and respondent sought abeyance or listing before Special Bench based on parallel taxpayer appeals, request was rejected since instant appeal was by department, not falling under category designated for Special Bench, and abeyance plea was not allowed, though additional submissions were permitted
Orissa High Court
Where assessee challenged adjudication and appellate orders through writ petition citing non-application of mind by first appellate forum, in view of fact that GST Appellate Tribunal had already been constituted and timelines for appeal were prescribed by Finance Ministry Notification, assessee was required to pursue statutory appellate remedy under Section 112, rendering continuation of writ petition unwarranted
Orissa High Court
Where adjudication order under section 74 was affirmed in first appeal and petitioner sought writ on grounds of absence of appellate forum, later notification constituted GSTAT with extended deadlines, making writ remedy unavailable since statutory appellate mechanism was operational, requiring petitioner to comply with prescribed appeal process and deposit requirements under section 112