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...
Writ jurisdiction is not meant to bypass the statutory appeal mechanism when the GSTAT has become functional and a notified period for filing appeals is available. Although writ relief may be entertained where the appellate forum is non-functional to avoid leaving an aggrieved party remediless, that rationale ends once the forum is operational. The Court held that the assessee must pursue the statutory appeal and strictly comply with the mandatory pre-deposit requirement under Section 112(8) before the appeal can be entertained. The writ petition was disposed of with directions to deposit the requisite amount and file the appeal within the notified timeline, leaving the merits of the appellate order open.
Writ jurisdiction is not meant to bypass the statutory appeal mechanism when the GSTAT has become functional and a notified period for filing appeals is available. Although writ relief may be entertained where the appellate forum is non-functional to avoid leaving an aggrieved party remediless, that rationale ends once the forum is operational. The Court held that the assessee must pursue the statutory appeal and strictly comply with the mandatory pre-deposit requirement under Section 112(8) before the appeal can be entertained. The writ petition was disposed of with directions to deposit the requisite amount and file the appeal within the notified timeline, leaving the merits of the appellate order open.
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