Credit-note turnover adjustments preserve inverted-duty refunds, while ministerial re-computation does not constitute an impermissible appellate reman...
Revisional jurisdiction over export quota premium deductions requires both error and Revenue prejudice; a permissible assessment view cannot be displa...
Section 107(4) of the GST law fixes an outer limit on an appellate authority's power to condone delay in appeals against cancellation of registration. Extraordinary writ jurisdiction cannot enlarge that statutory appellate jurisdiction; condonation beyond the prescribed maximum is legally unsustainable. Where the Department has implemented appellate directions by restoring cancelled GST registrations, it cannot seek annulment without addressing the resulting alteration of the taxpayers' legal and commercial position. The departmental appeals consequently become infructuous where no effective or workable relief remains available.
Section 107(4) of the GST law fixes an outer limit on an appellate authority's power to condone delay in appeals against cancellation of registration. Extraordinary writ jurisdiction cannot enlarge that statutory appellate jurisdiction; condonation beyond the prescribed maximum is legally unsustainable. Where the Department has implemented appellate directions by restoring cancelled GST registrations, it cannot seek annulment without addressing the resulting alteration of the taxpayers' legal and commercial position. The departmental appeals consequently become infructuous where no effective or workable relief remains available.
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