Delhi High Court
For assessee
High Courts
Rulings of the High Court of Delhi, newest first.
4 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
Delhi High Court
Where SCN quantified penalties against petitioners under section 122(1A) before substituted proviso to section 107(6) mandated 10% pre-deposit for penalty- only appeals, right of appeal vested when SCN was issued and appeals arising from such SCN are governed by pre-amended provision, and so 10% pre-deposit requirement would not apply
Delhi High Court
Where CESTAT determined taxability of service and appeal was filed under section 35G, since precedent establishes that such appeals lie to Supreme Court under section 35L, and appellant cited no contrary statutory provision or binding precedent, appeal before High Court was not maintainable and appellant was relegated to remedy before Supreme Court