GSTAT Chandigarh
For revenue
Topic
Appeals before the GST Appellate Tribunal and other tribunals.
4 rulings found
GSTAT Chandigarh
Where appellant, as Managing Director, faced personal penalty of Rs 25,000 each under section 122(3) for two company units and total amount determined against appellant did not exceed Rs 50,000, Tribunal exercised statutory discretion to refuse admission as threshold requirement was not met, resulting in dismissal of appeal
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
GSTAT Chennai
Where appellant simultaneously filed appeals before first Appellate Authority and GSTAT on ground that department had initiated recovery proceedings, since appeal before Tribunal had been instituted before any order under section 107 or 108 was passed, such filing was premature and contrary to section 112(1), consequently, such appeal was to be dismissed with liberty to file afresh