GSTAT Hyderabad
For revenue
GST Appellate Tribunal
Rulings of the GST Appellate Tribunal, Hyderabad, newest first.
3 rulings found
GSTAT Hyderabad
Where first appellate authority, by relying on equitable powers arising from Article 226 as well as from orders of High Courts, condoned delay in filing appeals against registration cancellation beyond statutorily permissible limit, such condonation was ultra vires as first appellate authority could not invoke constitutional relief. GST: Where Department restored registrations after respondents discharged tax dues and acted upon impugned appellate orders by permitting return filings and business resumption, subsequent appeals filed by Department against condonation were infructuous as operative relief was already effected; Department could not unsettle crystallised legal positions. GST: Where registration was cancelled for non-filing returns and portal barred delayed requests for revocation, respondents could validly pursue statutory appeal under Section 107, since inability to invoke Rule 23 revocation due to procedural restrictions did not extinguish right to challenge cancellation by way of appeal
GSTAT Hyderabad
Where respondents' registrations were cancelled due to non-filing, and no timely revocation was sought, with appeals filed after expiry of both appeal period and condonable delay under Section 107, First Appellate Authority could not condone such delay beyond statutory limit, as equity and reliance on High Court orders cannot expand statutory appellate jurisdiction, making condonation ultra vires GST: Where department implemented impugned FAA orders by restoring GST registrations, and allowing respondents to file pending returns, any subsequent departmental appeal became infructuous as effective relief would disturb respondents’ restored status and commercial position, hence such appeals challenging condonation were deemed academic and not maintainable
GSTAT Hyderabad
Where assessee's registration was cancelled due to non-filing of GSTR-3B for six months and, upon filing all pending returns and taxes, revocation was allowed, FAA erred by not mandating recovery of interest, late fee and penalty, so penalty was imposed and revenue permitted to collect all ancillary dues in compliance with Rule 23(1)