Packing-material input credits support inverted-duty refunds for packaged tea, while rate-reduction and concessional-supply circulars remain inapplica...
Government road-restoration services for commercial pipeline work attract reverse-charge GST, while portal-issued proceedings remain valid without a p...
First Appellate Authority cannot condone delay beyond the statutory outer limit for appeals against GST registration cancellation. Constitutional directions tailored to individual cases cannot enlarge statutory appellate jurisdiction or override an express limitation. The Department's restoration of cancelled registrations after implementing appellate orders altered taxpayers' legal and commercial positions; its challenges to those orders therefore became academic, futile, infructuous and not maintainable, as no effective relief could be granted without addressing the consequences of restoration.
First Appellate Authority cannot condone delay beyond the statutory outer limit for appeals against GST registration cancellation. Constitutional directions tailored to individual cases cannot enlarge statutory appellate jurisdiction or override an express limitation. The Department's restoration of cancelled registrations after implementing appellate orders altered taxpayers' legal and commercial positions; its challenges to those orders therefore became academic, futile, infructuous and not maintainable, as no effective relief could be granted without addressing the consequences of restoration.
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