Discover Top Posts Tagged with #appellate procedure

Delhi High Court Permits Seized GST Amount to Be Adjusted Against Appeal Pre-Deposit Website Post The Delhi High Court has permitted M/s Krishija Optics Limited to seek adjustment of Rs. 38.84 lakh seized during a GST search towards the mandatory pre-deposit for filing an appeal under Section 107 of the CGST Act, subject to payment of any remaining differential amount.... https://gstindiaguide.com/delhi-hc-gst-seized-amount-adjustment-appeal-pre-deposit/

NFAC Must Provide Virtual Hearing as a Matter of Right: Delhi High Court The Delhi High Court has ruled that written submissions cannot replace an oral or virtual hearing in NFAC appellate proceedings. It set aside the appellate and consequential penalty orders and directed that video conferencing be provided as a matter of right when requested by an assessee or authorised representative.... https://gstindiaguide.com/high-vista-buildcon-nfac-virtual-hearing-delhi-high-court/

Calcutta High Court Directs Time-Bound Disposal of Janhavi Promoters’ Income Tax Appeal The Calcutta High Court directed the Income Tax authority to consider Janhavi Promoters Private Limited’s application for early disposal of its pending appeal within six weeks. The Court held that administrative inaction cannot leave an assessee remediless and that prolonged appellate delay violates natural justice and the right to speedy justice under Article 14.... https://gstindiaguide.com/calcutta-high-court-janhavi-promoters-income-tax-appeal-delay/

Uttarakhand High Court Rules on Limitation for GST Appeals under Section 107 The Uttarakhand High Court has held that GST Appellate Authorities cannot entertain appeals beyond the three-month limitation period and the additional condonable period of one month under Section 107. The Court, however, kept open the question of exercising writ jurisdiction against original adjudication orders based on the facts of each case.... https://gstindiaguide.com/uttarakhand-high-court-gst-appeal-limitation-section-107-2/

Bombay High Court Condones Delay and Restores Charitable Trust’s Income Tax Appeals The Bombay High Court condoned a delay of 1,797 days in appeals filed by a charitable educational institution and set aside the ITAT’s technical rejection. The Court restored the matters to the CIT(A), holding that the assessee’s exemption claim should be examined on merits rather than defeated solely on limitation.... https://gstindiaguide.com/bombay-high-court-condones-delay-tax-appeal-3-july-2026/

Delhi High Court Quashes Block Assessment Against Sun Aero for Want of Section 143(2) Notice The Delhi High Court quashed the block assessment against Sun Aero Ltd., holding that notice under Section 143(2) was mandatory and that post-search enquiries could not substitute incriminating material found during the search. The Court also held that an assessee may support a favourable appellate order without filing a separate cross-appeal.... https://gstindiaguide.com/delhi-high-court-sun-aero-block-assessment-section-143-2-notice/

Gujarat High Court Rejects GST Writ Against ₹1.46 Crore ITC Demand Due to Alternative Appellate Remedy The Gujarat High Court, in Mahalaxmi Industries v. Union of India & Others, declined to entertain a writ petition challenging an Order-in-Original passed under Section 74 of the Central Goods and Services Tax Act, 2017.... https://gstindiaguide.com/mahalaxmi-industries-gst-writ-section-107-appeal-gujarat-high-court/

Gujarat High Court Denies Refund of GST Recovered Before Tribunal Appeal The Gujarat High Court, in M/s Mahesh Enterprises v. State of Gujarat & Others, examined whether a taxpayer could seek refund of an amount recovered pursuant to an appellate order after subsequently filing an appeal before the Goods and Services Tax Appellate Tribunal.... https://gstindiaguide.com/mahesh-enterprises-v-state-of-gujarat-gst-recovery-refund/

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