Delhi High Court
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High Courts
Rulings of the High Court of Delhi, newest first.
2 rulings found
Delhi High Court
Where tax demand order was merely uploaded on GST Common Portal without separate service or acknowledgement, such upload alone did not amount to valid service and did not trigger limitation for appeal, thus petitioner was permitted to file statutory appeal within four weeks and appeal could not be rejected as time-barred on basis of portal upload
Delhi High Court
Where penalty-only SCNs were issued prior to introduction of pre-deposit requirement for appeals, such pre-deposit condition could not apply retrospectively and GSTAT must entertain appeals in penalty-only cases arising from such SCNs without insisting on pre-deposit, ensuring appellate right was unaffected by whether first or second appeal was involved