Patna High Court
For assessee
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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.
2 rulings found
Patna High Court
Where petitioner challenged adjudication and recovery orders by writ, withdrawal was permitted with liberty to file statutory appeal before Appellate Authority, excluding period spent in writ from limitation computation and allowing condonation, but re-agitation of previously adjudicated contention was not permitted, while all other contentions remained open for appeal consideration. GST: Where petitioner sought refund of tax recovered during statutory appeal period but filed writ after three months and only within the condonable one-month period, writ registration after defect removal did not cure limitation default, and refund was denied as petitioner failed to approach authority within statutory appeal window prescribed for remedy
Karnataka High Court
Failure to upload an adjudication order in regular portal tab, coupled with non- service of full order and subsequent delayed knowledge, justified writ interference despite limitation; dismissal of statutory appeal was set aside, delay condoned and appeal restored for adjudication on merits, assessee having made statutory pre- deposit. GST: Coercive garnishee recovery during pendency of a statutory appeal, despite requisite pre-deposit, was unjustified; in view of appellate restoration, garnishee order was quashed, while dismissal of appeal as time-barred was set aside and delay condoned, with appeal restored for decision on merits