GSTAT Chandigarh
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.
6 rulings found
GSTAT Chandigarh
Where appellant, as Managing Director, faced personal penalty of Rs 25,000 each under section 122(3) for two company units and total amount determined against appellant did not exceed Rs 50,000, Tribunal exercised statutory discretion to refuse admission as threshold requirement was not met, resulting in dismissal of appeal
GSTAT Chennai
Where appellant simultaneously filed appeals before first Appellate Authority and GSTAT on ground that department had initiated recovery proceedings, since appeal before Tribunal had been instituted before any order under section 107 or 108 was passed, such filing was premature and contrary to section 112(1), consequently, such appeal was to be dismissed with liberty to file afresh
Meghalaya High Court
Where a firm challenged demand and assessment alleging bias and natural justice violation due to seizure-based assessment and involvement of same officer in inspection and appeal, with issues on proper officer jurisdiction, reliance on seized estimates, residuary rate, and reconciliation, statutory appellate remedy under GSTAT existed, no actual bias or illegality was shown, thus, writ petitioner was to be dismissed as disputed facts were fit for GSTAT consideration
Madhya Pradesh High Court
Where petitioner 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
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