Gujarat High Court
For assesseeRemanded
Topic
First appeals: limitation, condonation of delay, pre-deposit and maintainability.
6 rulings found
Gujarat High Court
Where petitioner’s appeal against order under section 74 was filed after limitation but within cutoff prescribed by Notification No. 53/2023 and payment condition was satisfied, notification applied to appeals pending or rejected for delay, so appellate authority erred in declining to entertain appeal, and rejection order was quashed with remand for decision on merits
Delhi High Court
Where petitioner challenged SCN and order-in-original alleging tax not paid and fraud-related demand under CGST after being heard and afforded detailed adjudication, existence of effective statutory appellate remedy before Appellate Authority meant writ could not be entertained, and questions of fact or competing statutory provisions including period-specific applicability were to be decided in statutory appeal
Delhi High Court
Where assessee, after participating in audit and adjudication and filing detailed replies with documents, challenged an order-in-original via writ on grounds of non- consideration of reply and failure to seek additional documents, since adequate opportunity was provided and alternative appellate remedy under section 107 existed, no exceptional circumstance justified writ interference and complaint pertained to merits not natural justice
Gujarat High Court
Where petitioner challenged order confirming fake ITC demand involving same SCN and identical modus operandi as connected entity, with both operating from same address and similar allegations, statutory appeal remedy was available, making writ jurisdiction not maintainable, and writ petition was rightly rejected in favour of statutory appellate process
Himachal Pradesh High Court
Where petitioner challenged order-in-original and GST DRC-07 summary by writ petition despite statutory remedy of appeal under section 107, petitioner was required to pursue appellate remedy and period spent in writ was to be excluded from limitation, allowing appeal to be filed within thirty days
Meghalaya High Court
Where BOT (Annuity) road construction concessionaire challenged SCN and OIO alleging that GST demand on annuity post launch commercial operation of project and sought writ on grounds including jurisdiction and constitutional invalidity, since core disputes related to classification, exemption and composite supply, determination of which required determination of mixed question of facts and law and no grave jurisdictional or natural justice breaches were shown, writ petition was not maintainable and statutory appeal would be an efficacious alternate remedy. GST: Where petitioner, executing BOT (Annuity) Jorabat–Shillong NH-40 project, challenged DGGI and CGST officers’ jurisdiction to issue and adjudicate demand for GST on annuity, both Additional Director-DGGI and Additional Commissioner of CGST-Shillong were Proper Officers appointed and empowered under relevant notifications and statute to act under Sections 73 and 74; so jurisdictional challenge to their actions would fail