Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights March 2024 Year 2024 This

Maintainability of petition - appealable order or not - ...


Petition Maintainability Challenged Due to Non-Existent Appellate Tribunal Under CGST/OGST Act Section 112.

March 30, 2024

Case Laws     GST     HC

Maintainability of petition - appealable order or not - non-constitution of the Appellate Tribunal - The High Court acknowledges that the impugned order is appealable under Section 112 of the CGST/OGST Act. It also recognizes that due to the non-constitution of the Appellate Tribunal, the petitioner is deprived of its statutory remedy of appeal and the corresponding benefits under the mentioned sections of the Acts.

View Source

 


 

You may also like:

  1. Clarification in respect of appeal in regard to non-constitution of Appellate Tribunal - CGST - Circular

  2. Maintainability of petition discussed - availability of alternative remedy considered - cancellation of registration under CGST/APGST Act, 2017 - alleged violation of...

  3. Wrongful availment and passing on of input tax credit, wrongful availment of IGST refund under Advance Authorisation scheme. Constitutional validity of Notification No....

  4. HC addressed maintainability of GST petition where appellant sought stay on tax recovery due to non-constitution of GST Tribunal. Following legislative amendment to...

  5. Maintainability of petition - availability of alternative remedy - Stay of demand - The petitioner sought relief due to the non-constitution of the Appellate Tribunal,...

  6. Petition filed under Article 226 challenging non-constitution of Tribunal and seeking stay on recovery of tax. State authorities acknowledged non-constitution and issued...

  7. The High Court addressed the validity of a show cause notice (SCN) and final order issued against a non-existent entity, the rectification of procedural defects, and the...

  8. The High Court held that the issues raised by the petitioner regarding the reasons for transporting goods in a different vehicle and the expiry of the e-way bill should...

  9. The Appellate Tribunal condoned a 97-day delay in filing an appeal due to a prior writ petition. An order lacking a Document Identification Number was deemed...

  10. Gross violation of CBEC instructions and the precedential value of CESTAT decisions. The Revenue filed an appeal before the first Appellate Authority without specifying...

  11. Petition maintainability hinges on alternative remedy availability. Excess tax refund due to ignorance and legal ambiguity. Supreme Court ruled that purely legal...

  12. Petitioner challenged dismissal of appeal by Appellate Authority against levy of penalty for excess Input Tax credit due to delay in filing appeal caused by unavoidable...

  13. Maintainability of Writ Petition since GST Appellate Tribunal not constituted - Order Appealable u/s 112 of the CGST/OGST Act, 2017 - Statutory benefit of stay -...

  14. The High Court considered the maintainability of a petition in light of the availability of an alternative statutory remedy. It was held that the availability of an...

  15. HC dismissed the writ petition challenging service tax recovery and penalties, directing petitioner to pursue appellate remedies. The court distinguished the Amadeus...

 

Quick Updates:Latest Updates