Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pe...
The HC declined to entertain the writ petition because an effective statutory appeal remedy before the CGST Appellate Tribunal was available. It noted that the Tribunal under Section 112 of the CGST Act had started functioning and that, under the notified extension, appeals against orders communicated before 01.04.2026 could be filed up to 30.06.2026. As the impugned order-in-appeal fell within that category, the petitioner could raise the same grounds before the Tribunal. The petitioner was relegated to the appellate remedy with liberty to file the appeal within the extended period.
The HC declined to entertain the writ petition because an effective statutory appeal remedy before the CGST Appellate Tribunal was available. It noted that the Tribunal under Section 112 of the CGST Act had started functioning and that, under the notified extension, appeals against orders communicated before 01.04.2026 could be filed up to 30.06.2026. As the impugned order-in-appeal fell within that category, the petitioner could raise the same grounds before the Tribunal. The petitioner was relegated to the appellate remedy with liberty to file the appeal within the extended period.
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