Statutory pre-deposit defects in GST appeals must be curable before dismissal, enabling merits-based appellate consideration after compliance.

GST reimbursement under gas-sale contracts requires admissible proof, while prior invoice payments do not automatically establish waiver or estoppel.

Efficacious statutory appellate remedy bars writ review, while bona fide writ-pendency time may be excluded from appeal limitation.

Natural justice in GST demand adjudication requires an effective hearing, permitting writ relief despite an alternative appellate remedy.

Condonation of delay required where an unrepresented appellant had sufficient cause, restoring statutory appeal for merits review.

Ex parte GST adjudication requires a fair opportunity to reply and be heard before fresh determination proceeds.

Commensurate price reduction is mandatory for input tax credit benefits; free construction work cannot satisfy anti-profiteering obligations.

Unsigned GST DRC forms challenge may be pursued through statutory appeal, subject to pre-deposit and delay condonation consideration.

Extraordinary writ jurisdiction cannot revive a time-barred statutory GST appeal merely because appellate limitation has expired.

Natural justice in GST appeals requires a hearing and reasoned order; cryptic rejection was quashed and remanded.

Consistency in export-service classification supports input tax credit refunds where identical services lack distinguishing features.

Mandatory hearing before adverse GST determination protects natural justice; unconsidered replies invalidate resulting demand and appellate action.

Deemed withdrawal of best-judgment assessment follows delayed return filing when the prescribed late fee is paid.

Commensurate price reduction for input tax credit cannot be replaced by free upgrades, with GST and interest repayable.

Statutory labelling and institutional-consumer packaging preserved GST exemption for frozen chicken cuts despite corporate names appearing on invoices...

Statutory personal hearing in GST adjudication requires a specified date, time and venue before adverse orders are issued.

Condonation of delay in GST appeals restored access to merits review where timely filing was beyond control.

Temporary GST portal access must enable electronic statutory appeals; authority expected to decide the ID application within 30 days.

Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...

Condonation of delay in GST appeals enabled restoration for merits adjudication despite objections over statutory authority to condone.