Steel-timber construction shuttering/formwork tariff classification dispute: essential character held steel, classified as shuttering under Heading 73...
Family-linked property purchases using fabricated loan agreements and benami-style arrangements held to be crime proceeds; attachment upheld, appeal d...
Charitable tree plantation and maintenance for environmental preservation treated as "charitable activity", exempt from GST under Notification 12/2017...
Rejection of a statutory GST appeal solely for non-submission of a hard copy and non-uploading of a certified copy of the impugned order was held unsustainable, since s. 107(5) of the J&K GST Act read with r. 108(1) contemplates filing in prescribed form with relevant documents, including electronic filing as notified, and does not mandate hard-copy filing as a condition precedent. Procedural rules being handmaids of justice, substantial rights cannot be defeated on hyper-technical defects when the electronic mode is provided. Consequently, the rejection order was set aside and the appeal was remanded to the appellate authority for fresh adjudication on merits after granting hearing. - HC
Rejection of a statutory GST appeal solely for non-submission of a hard copy and non-uploading of a certified copy of the impugned order was held unsustainable, since s. 107(5) of the J&K GST Act read with r. 108(1) contemplates filing in prescribed form with relevant documents, including electronic filing as notified, and does not mandate hard-copy filing as a condition precedent. Procedural rules being handmaids of justice, substantial rights cannot be defeated on hyper-technical defects when the electronic mode is provided. Consequently, the rejection order was set aside and the appeal was remanded to the appellate authority for fresh adjudication on merits after granting hearing. - HC
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