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 set aside the Appellate Authority's impugned order and remitted the matter for fresh consideration of the applicant's prayer for condonation of delay under s.107(4) of the GST Act, 2017. The Court held that the Appellate Authority possesses jurisdiction to condone delay beyond the statutory period, subject to the presentation of a satisfactory explanation and opportunity to adduce evidence. The HC distinguished precedents under the Central Excise Act as inapplicable, and noted a Division Bench ruling treating the limitation in s.107(4) as directory and that an interim stay by the apex court does not constitute a binding declaration of law. Petition disposed; fresh hearing directed.
The HC set aside the Appellate Authority's impugned order and remitted the matter for fresh consideration of the applicant's prayer for condonation of delay under s.107(4) of the GST Act, 2017. The Court held that the Appellate Authority possesses jurisdiction to condone delay beyond the statutory period, subject to the presentation of a satisfactory explanation and opportunity to adduce evidence. The HC distinguished precedents under the Central Excise Act as inapplicable, and noted a Division Bench ruling treating the limitation in s.107(4) as directory and that an interim stay by the apex court does not constitute a binding declaration of law. Petition disposed; fresh hearing directed.
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