Condonation of Delay: Tribunal directed condonation where rectification proceedings were pursued, ordering merits adjudication after opportunity to be...
Restriction of Input Tax Credit under Rule 86A applies only to fraudulently or ineligible availed credit; mere wrongful recipient availment is insuffi...
A writ petition was entertained only to the limited extent that no statutory appellate forum was then available, but the Court held that this did not permit bypassing the GST Act's appeal conditions. Once the GSTAT became functional and the appeal period was notified, the aggrieved party had to pursue the statutory remedy before that forum. The mandatory pre-deposit under Section 112(8) was required to be strictly complied with, and writ jurisdiction could not be used to secure relaxation from that requirement. The petitioner was directed to make the deposit and file the appeal within the notified timeline, with the merits of the appellate order left open.
A writ petition was entertained only to the limited extent that no statutory appellate forum was then available, but the Court held that this did not permit bypassing the GST Act's appeal conditions. Once the GSTAT became functional and the appeal period was notified, the aggrieved party had to pursue the statutory remedy before that forum. The mandatory pre-deposit under Section 112(8) was required to be strictly complied with, and writ jurisdiction could not be used to secure relaxation from that requirement. The petitioner was directed to make the deposit and file the appeal within the notified timeline, with the merits of the appellate order left open.
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