Punjab & Haryana High Court
For assesseeRemanded
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2 rulings found
Punjab & Haryana High Court
Where assessee's appeal was dismissed for non-payment of 10 percent pre- deposit despite entire disputed tax already deposited during investigation, such dismissal was unjustified and writ petition was allowed as relief confined to procedural ground, with remand to Appellate Authority for fresh consideration, without addressing merits of original dispute. GST: Where appeal against adjudication order was dismissed solely on ground that copy of impugned order filed was not self-certified, such defect was curable and opportunity should have been granted to cure it, hence straightway dismissal was unsustainable and appeal deserved consideration on merits after opportunity to remove deficiency
Gujarat High Court
Where petitioner’s appeal against order under section 74 was filed after limitation but within cutoff prescribed by Notification No. 53/2023 and payment condition was satisfied, notification applied to appeals pending or rejected for delay, so appellate authority erred in declining to entertain appeal, and rejection order was quashed with remand for decision on merits