The High Court considered a case involving the effect of a ...

High Court rules in favor of delayed appeal due to retrospective tax law change. Appellate authority to reconsider impact.

Case Laws GST

July 3, 2024

The High Court considered a case involving the effect of a retrospective amendment in Section 50 of the CGST Act, 2017 by the Finance Act, 2021. The petition was dismissed due to the appellants' delay in approaching the court. The court noted that the appellate authority did not address the impact of the retrospective amendment in its previous order. As a legal issue was raised, the court allowed the appeal and writ petition, setting aside the appellate authority's order and remanding the matter for reconsideration in light of the retrospective amendment.

View Source

← Previous Next →

The High Court considered a case involving the effect of a ...

High Court rules in favor of delayed appeal due to retrospective tax law change. Appellate authority to reconsider impact.

Case Laws GST

July 3, 2024

You may also like:

Classification of goods - chlorinated paraffin - It is a settled law that any clarification with regard to any Act will always have retrospective effect for the reason...

The subordinate authority is not empowered to supersede the orders passed by the appellate authority and an administrative discipline requires that the subordinate...

Principles of Natural justice - late filing of return - intent to evade or not - it is the case of petitioner is that various aspects have not been dealt with or...

Condonation of delay in filing an appeal before the appellate authority - Applicability of Section 5 of the Limitation Act, 1963 - Power and Jurisdiction of appellate...

Binding nature of Tribunal Order - Principle of “consistency” - Not only the Tribunal but all the Authorities subordinate to it are bound to follow and comply with the...

Disbursal of refund amount - action of withholding of the petitioner/assessee’s claim of refund in question by the respondent CGST authority and not refunding the same...

Validity of reopening of assessment u/s 147 - if the appellant is to be relegated to pursue the appellate remedy, all such findings needs to be vacated, otherwise it...

Seeking service tax refund for payment of VAT liability - he petitioner had made the payment of the service tax for the periods in question voluntarily and had never...

The High Court considered a case involving professional misconduct u/s Clause (7) of the Chartered Accountants Act. The issue was the validity of the Appellate...

Release of seized goods - confiscation - First appellate authority set aside the original order - Non-release of goods has been justified and defended by the respondents...

Control of income-tax authorities - U/s 118 of IT ACT 1961 - Specifies the income-tax authority or authorities as subordinate to such other income-tax authority or...

The High Court considered denial of refund of accumulated Input Tax Credit due to inverted duty structure for Spunbonded Polypropylene Bed Sheets under GST. The Court...

Prohibition Benami Property Transactions - change of the Adjudicating Authority - The Court further finds its unable to either countenance or discern an indefeasible...

Direction in original appellate proceeding - Not challenged - it cannot now question the findings of the lower appellate authority based on earlier direction - No...

Validity of refund order - Failure to get Certificate of Export in time - the revisional authority passed an order assessing the tax liability of the appellant/writ...

Quick Updates: