Supreme Court
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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.
16 rulings found
Supreme Court
SLP was filed against order of High Court holding that where assessee assailed demand order and corrigendum to SCN including additional period in writ alleging illegality, since such issues involved factual examination of corrections under sections 160 and 161 and were already considered by adjudicating authority, in view of available alternate remedy of appeal, writ was not maintainable and petition was to be dismissed with liberty to avail appellate remedy; SC declined to interfere with HC order dismissing writ for alternative remedy and extended limitation, SLP was to be disposed of
GSTAT Hyderabad
Where first appellate authority, by relying on equitable powers arising from Article 226 as well as from orders of High Courts, condoned delay in filing appeals against registration cancellation beyond statutorily permissible limit, such condonation was ultra vires as first appellate authority could not invoke constitutional relief. GST: Where Department restored registrations after respondents discharged tax dues and acted upon impugned appellate orders by permitting return filings and business resumption, subsequent appeals filed by Department against condonation were infructuous as operative relief was already effected; Department could not unsettle crystallised legal positions. GST: Where registration was cancelled for non-filing returns and portal barred delayed requests for revocation, respondents could validly pursue statutory appeal under Section 107, since inability to invoke Rule 23 revocation due to procedural restrictions did not extinguish right to challenge cancellation by way of appeal
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
Delhi High Court
Where petitioner’s ITC in electronic credit ledger was blocked under Rule 86A, requested adjustment of blocked credit for pre-deposit against confirmed IGST demand was declined, since blocking does not constitute payment or appropriation towards an adjudicated demand and debit cannot occur until restriction is removed or modified, thus only unblocked ECL credit may be used for pre-deposit, not mandatorily cash ledger
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
Madras High Court
Where petitioner's electronic credit ledger was blocked under Rule 86A upon finding of bill trading by supplier, and petitioner sought to use blocked ITC for appellate pre-deposit under Section 49(4) read with Section 107, use of credit ledger for pre-deposit is ordinarily permitted but is barred when credit stands blocked, as Section 49(4) does not confer absolute right to such use during blockage
Rajasthan High Court
Where tax, interest and penalty were confirmed by Order-in-Original and rectification was rejected without granting hearing, but statutory appeal remedy before Appellate Authority existed, writ petition challenging impugned orders and seeking unblocking was not entertained, and petitioner was directed to avail appellate remedy, with assurance that appeal would be considered on merits without limitation objection
Bombay High Court
Where assessee challenged order-in-original citing non-supply of relied-upon documents despite records showing proper service via registered and alternate emails, and no specific missing document or resultant prejudice was pleaded, with statutory appeal remedy available and no exceptional circumstances shown, writ under Article 226 was not maintainable and only statutory appellate route could be pursued
Delhi High Court
Where petitioner challenged SCN and order-in-original alleging tax not paid and fraud-related demand under CGST after being heard and afforded detailed adjudication, existence of effective statutory appellate remedy before Appellate Authority meant writ could not be entertained, and questions of fact or competing statutory provisions including period-specific applicability were to be decided in statutory appeal
Uttarakhand High Court
Where assessees' appeals under Section 107 were dismissed as time-barred and sought condonation beyond statutory limits invoking Section 5 read with Section 29(2) of Limitation Act, since GST is a special fiscal statute prescribing specific limitation with restricted condonation, Section 5 stood excluded by necessary implication and appeals beyond prescribed period could not be entertained
Delhi High Court
Where assessee, after participating in audit and adjudication and filing detailed replies with documents, challenged an order-in-original via writ on grounds of non- consideration of reply and failure to seek additional documents, since adequate opportunity was provided and alternative appellate remedy under section 107 existed, no exceptional circumstance justified writ interference and complaint pertained to merits not natural justice
Gujarat High Court
Where petitioner challenged order confirming fake ITC demand involving same SCN and identical modus operandi as connected entity, with both operating from same address and similar allegations, statutory appeal remedy was available, making writ jurisdiction not maintainable, and writ petition was rightly rejected in favour of statutory appellate process
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
Meghalaya High Court
Where BOT (Annuity) road construction concessionaire challenged SCN and OIO alleging that GST demand on annuity post launch commercial operation of project and sought writ on grounds including jurisdiction and constitutional invalidity, since core disputes related to classification, exemption and composite supply, determination of which required determination of mixed question of facts and law and no grave jurisdictional or natural justice breaches were shown, writ petition was not maintainable and statutory appeal would be an efficacious alternate remedy. GST: Where petitioner, executing BOT (Annuity) Jorabat–Shillong NH-40 project, challenged DGGI and CGST officers’ jurisdiction to issue and adjudicate demand for GST on annuity, both Additional Director-DGGI and Additional Commissioner of CGST-Shillong were Proper Officers appointed and empowered under relevant notifications and statute to act under Sections 73 and 74; so jurisdictional challenge to their actions would fail
Supreme Court
SLP dismissed against impugned order of High Court that where assessees filed writ petitions despite statutory remedy of appeal being available before Appellate Authority under section 107, such writ petitions were not maintainable and stood disposed with liberty granted to assessees to pursue appeals and raise all legal or factual grounds before Appellate Authority for adjudication on merits