GSTAT Ghaziabad
For assessee
GST Appellate Tribunal
Rulings of the GST Appellate Tribunal, Ghaziabad, newest first.
4 rulings found
GSTAT Ghaziabad
Departmental appeal involving disputed tax of about Rs. 6.30 lakh was liable to dismissal at threshold, as Circulars dated 05-07-2024 and 22-05-2026 prescribed Rs. 20 lakh monetary limit and furthe, Revenue had failed to establish any exception; administrative authorisation could not override binding litigation policy
GSTAT Ghaziabad
Where department filed appeal where GST amount in dispute was only Rs. 1.99 lakh while monetary threshold limit set for filing appeal by relevant circulars is Rs. 20 lak, since Revenue failed to prove any exception that would allow a low-value claim to proceed, appeal was to be dismissed at threshold without adjudication on merits
GSTAT Ghaziabad
Where Revenue filed appeal before GSTAT against quashing of IGST penalty of Rs. 5,78,160, same was held inadmissible as Circular No. 2425008 dated 5-7-2024 prescribed monetary limit of Rs. 20 lakhs for departmental appeals and Revenue failed to establish that case fell within any specified exclusion or exception, consequently appeal was to be dismissed without adjudication on merits
GSTAT Ghaziabad
Where appellant providing fire-safety works contract services had GST registration cancelled, resulting in complete business paralysis and loss of livelihood, and sought exemption from ordinary Registry scrutiny for urgent Tribunal hearing, procedural rules preserving inherent power and intended to advance justice warranted urgent listing upon showing sufficient cause, without exempting any mandatory statutory requirements or affecting merit of appeal