Infrastructure facility: energy-efficient public lighting held integral to road projects, qualifying the operator as a developer and eligible for dedu...
Fourth Proviso to Section 153A: extended-period inquiry requires a reasonable, material-based satisfaction that escaped income likely exceeds the thre...
The High Court held that the Appellate Tribunal under the CGST Act, read together (Sections 111-113), is bound by the CPC procedure, guided by principles of natural justice and has power to regulate its procedure; it also possesses civil court powers and may enforce orders as decrees. The Tribunal's jurisdiction to pass substantive orders necessarily includes inherent and incidental authority to grant interim relief, including stay of recovery pending appeal, to make the appellate remedy effective. The petitioner was directed to move the Tribunal within two weeks; limited interim protection was granted restraining action on the recovery notice until the Tribunal decides any interim application.
The High Court held that the Appellate Tribunal under the CGST Act, read together (Sections 111-113), is bound by the CPC procedure, guided by principles of natural justice and has power to regulate its procedure; it also possesses civil court powers and may enforce orders as decrees. The Tribunal's jurisdiction to pass substantive orders necessarily includes inherent and incidental authority to grant interim relief, including stay of recovery pending appeal, to make the appellate remedy effective. The petitioner was directed to move the Tribunal within two weeks; limited interim protection was granted restraining action on the recovery notice until the Tribunal decides any interim application.
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