Appeal allowed; impugned order quashed as regulator failed to prove nexus or manipulative scheme; sale genuine - s.12A(a)-(c), Regs 3(a)-(d),4(1),4(2)...
Appellant's ring-back tone service held OIDAR, taxable domestically for 01.07.2012-31.07.2016; liability confirmed, penalties vacated, remanded for re...
HC adjudicated a writ petition challenging a consolidated SCN (DRC-07) and resultant common order dated 3 February 2025 covering multiple financial years under CGST. HC held that, notwithstanding the multi-year demand, a single, common order permits the assessee (Petitioner) to file one consolidated statutory appeal under Section 107 CGST Act before the Appellate Authority. HC granted liberty to file such appeal on or before 20 December 2025, extended the period for making the mandatory pre-deposit up to that date, and directed that any appeal so filed shall not be rejected on limitation grounds and must be decided on merits. Petition was accordingly disposed of.
HC adjudicated a writ petition challenging a consolidated SCN (DRC-07) and resultant common order dated 3 February 2025 covering multiple financial years under CGST. HC held that, notwithstanding the multi-year demand, a single, common order permits the assessee (Petitioner) to file one consolidated statutory appeal under Section 107 CGST Act before the Appellate Authority. HC granted liberty to file such appeal on or before 20 December 2025, extended the period for making the mandatory pre-deposit up to that date, and directed that any appeal so filed shall not be rejected on limitation grounds and must be decided on merits. Petition was accordingly disposed of.
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