Employee recoveries, input tax credit and notice pay recovery under GST: AAR distinguishes taxable supplies from non-taxable perquisites and penalties...
Liberal construction of sufficient cause justifies condonation of inordinate delay where criminal proceedings and jail confinement explained the defau...
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Uploading the show-cause notice only under the GST portal's 'Additional notice and orders' tab prevented a reply and violated natural justice. The HC also identified a material mismatch between the financial year covered by the appellate order and those in recovery and garnishee proceedings. It set aside the time-bar dismissal, quashed the appellate order, and required the GST appeal to be entertained and decided on merits, with all merits left open. The delay explanation was to be considered sufficient by the appellate authority, and no further pre-deposit was required. The recovery-related discrepancy warranted a further opportunity to the taxpayer.
Uploading the show-cause notice only under the GST portal's 'Additional notice and orders' tab prevented a reply and violated natural justice. The HC also identified a material mismatch between the financial year covered by the appellate order and those in recovery and garnishee proceedings. It set aside the time-bar dismissal, quashed the appellate order, and required the GST appeal to be entertained and decided on merits, with all merits left open. The delay explanation was to be considered sufficient by the appellate authority, and no further pre-deposit was required. The recovery-related discrepancy warranted a further opportunity to the taxpayer.
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