GSTAT Raipur
For assessee
Topic
First appeals: limitation, condonation of delay, pre-deposit and maintainability.
3 rulings found
GSTAT Raipur
Where scrutiny of e-way bills and subsequent proceedings led to disputed liability for two invoices, and Commissioner (Appeals) granted relief for one invoice (GST-1399) and sustained demand for another (GST-125), with respondent not challenging relief on GST-1399 before Tribunal, only GST-125 remained in controversy, leaving relief on GST-1399 undisturbed and outside Tribunal’s purview. GST: Where assessee, accused of duplicate e-way bill generation and non-payment, specifically requested a personal hearing and submitted defence, adjudicating authority confirmed demand without granting post-reply hearing or giving reasoned decision, such order violated statutory mandate for opportunity of hearing and duty to record reasons, hence original adjudication was vitiated for non-compliance with legal requirements. GST: Where dispute survived for single invoice with two e-way bills for same vehicle, non-cancellation was admitted and no primary records or evidence were produced to prove asserted system glitch, appellate proceedings could not cure breach of statutory personal hearing at original stage, warranting limited remand for fresh determination after affording statutory hearing and considering primary evidence. GST: Where demand was confirmed on duplicate e-way bills against same invoice with unpaid tax alleged, and cancellation of the second e-way bill was raised in appeal, reference by appellate authority to statutory cancellation mechanism did not introduce a new ground, since existence and non-use of cancellation window was relevant to assess appellant's defence of unintentional duplication.…
Orissa High Court
Where assessee's appeal faced statutory pre-deposit difficulties due to misclassification of interest as tax in DRC-07 and rectification was time-barred, remanding case to Appellate Authority for fresh hearing was necessary since relegating assessee to GSTAT appeal would not serve justice and disputed matters on ITC reversal, interest and penalty required reconsideration on merits
Karnataka High Court
Where ex parte GST orders were passed and assessee raised arguable issues on reverse charge liability and demand exceeding stated in show cause notice, in peculiar facts of case belated statutory appeals was to be allowed for adjudication on merits