Classification of imported goods as electronic cigarette versus tobacco product reversed for lack of proof; order set aside for jurisdictional overrea...
Reversal of input tax credit in proportion to exempt supply: specificity of show-cause notice required; order set aside, fresh proceedings allowed wit...
Writ jurisdiction can be used to restore a GST appellate remedy where the statutory condonation limit prevents consideration of a delayed appeal, if the delay is shown to arise from circumstances beyond the appellant's control. The Court treated cancellation of GST registration as affecting the ability to carry on business and livelihood, and found that refusal to hear the appeal on merits would cause grave prejudice. It therefore condoned the 720-day delay, set aside the order rejecting the appeal as time-barred, and directed the appellate authority to hear and decide the appeal on merits.
Writ jurisdiction can be used to restore a GST appellate remedy where the statutory condonation limit prevents consideration of a delayed appeal, if the delay is shown to arise from circumstances beyond the appellant's control. The Court treated cancellation of GST registration as affecting the ability to carry on business and livelihood, and found that refusal to hear the appeal on merits would cause grave prejudice. It therefore condoned the 720-day delay, set aside the order rejecting the appeal as time-barred, and directed the appellate authority to hear and decide the appeal on merits.
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