GSTAT Hyderabad
GST Appellate Tribunal
Rulings of the GST Appellate Tribunal, Hyderabad, newest first.
2 rulings found
GSTAT Hyderabad
Where departmental appeal challenged condonation of delay by First Appellate Authority and respondent sought abeyance or listing before Special Bench based on parallel taxpayer appeals, request was rejected since instant appeal was by department, not falling under category designated for Special Bench, and abeyance plea was not allowed, though additional submissions were permitted
GSTAT Hyderabad
Where appellant failed to cure registry defects regarding SCN uploading, court fee, respondent details, and did not appear for multiple scheduled hearings despite repeated opportunities, persistent non-compliance showed lack of interest in prosecuting appeal, justifying dismissal for want of prosecution under Rule 42, supported by inherent powers to secure justice and prevent abuse, without examination of merits