Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
Delay in filing a statutory GST appeal was condoned in writ jurisdiction where the assessee showed that non-filing within time was due to circumstances beyond its control. The Court held that, although the Appellate Authority is bound by the limitation under Section 107 of the RGST/CGST Act, refusal to permit consideration on merits in such circumstances would cause grave prejudice. The delay was therefore condoned and the Appellate Authority was directed to entertain and decide the appeal on merits. The challenge to the vires of Section 107(4) read with the notification was not pressed and was left open.
Delay in filing a statutory GST appeal was condoned in writ jurisdiction where the assessee showed that non-filing within time was due to circumstances beyond its control. The Court held that, although the Appellate Authority is bound by the limitation under Section 107 of the RGST/CGST Act, refusal to permit consideration on merits in such circumstances would cause grave prejudice. The delay was therefore condoned and the Appellate Authority was directed to entertain and decide the appeal on merits. The challenge to the vires of Section 107(4) read with the notification was not pressed and was left open.
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