GSTAT Hyderabad
For revenue
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.
4 rulings found
GSTAT Hyderabad
Where taxpayers filed appeals against suo motu cancellation of registration after expiry of both normal and outer condonable period, appellate authority relied on High Court Article 226 orders to condone delay, since statutory authority is bound by statute and cannot translocate extraordinary constitutional powers, condonation beyond statutory limit was ultra vires and orders were liable to be set aside GST: Where respondents complied with revocation orders and their registrations were restored, allowing them to resume returns filing, Department’s appeals against condonation became academic since legal position had changed and restoration was implemented, hence annulment would disturb settled rights and input tax credits, making appeals futile and not maintainable as matter had become infructuous
GSTAT Hyderabad
Where respondents' registrations were cancelled due to non-filing, and no timely revocation was sought, with appeals filed after expiry of both appeal period and condonable delay under Section 107, First Appellate Authority could not condone such delay beyond statutory limit, as equity and reliance on High Court orders cannot expand statutory appellate jurisdiction, making condonation ultra vires GST: Where department implemented impugned FAA orders by restoring GST registrations, and allowing respondents to file pending returns, any subsequent departmental appeal became infructuous as effective relief would disturb respondents’ restored status and commercial position, hence such appeals challenging condonation were deemed academic and not maintainable
Supreme Court
Where assessee, having filed a writ petition, sought permission during hearing to withdraw with liberty to pursue statutory appellate remedy before appropriate forum, such withdrawal was permitted, and writ petition was disposed of as withdrawn; SLP challenging impugned order was dismissed, as instant Court found no ground to entertain it, while granting liberty to raise all grounds before GSTAT
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