Retrospective application of beneficial circulars upheld, binding officers and granting post adjudication relief where adjudication occurred after cir...
Admissibility of Investigation Statements requires witness examination before the adjudicating authority; otherwise statements cannot sustain a penalt...
Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and c...
Appointment of Registrars as adjudicating officers under Companies Act reallocates territorial jurisdiction and sets appeal route to Regional Director...
Composite supply of drilling services and site specific chemicals characterised as composite supply; prior advance rulings set aside, tax rate left op...
Delay in filing a statutory GST appeal against cancellation of registration was condoned under writ jurisdiction where the online portal did not permit filing after limitation expired and the delay was not shown to be deliberate. The Court held that although the Appellate Authority remains bound by Section 107 limitation, denial of a hearing on merits in these circumstances would cause grave prejudice and effectively deny the statutory remedy. Relying on prior Division Bench decisions, the Court treated the delay as arising from reasons beyond the petitioner's control and directed the Appellate Authority to entertain the appeal and decide it on merits.
Delay in filing a statutory GST appeal against cancellation of registration was condoned under writ jurisdiction where the online portal did not permit filing after limitation expired and the delay was not shown to be deliberate. The Court held that although the Appellate Authority remains bound by Section 107 limitation, denial of a hearing on merits in these circumstances would cause grave prejudice and effectively deny the statutory remedy. Relying on prior Division Bench decisions, the Court treated the delay as arising from reasons beyond the petitioner's control and directed the Appellate Authority to entertain the appeal and decide it on merits.
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