The High Court held that Section 129(5) of the State Act, which ...

State Act Section 129(5) allows appeals despite payment; petitioners can challenge orders from 19.10.23 and 12.09.23.

September 30, 2024

Case Laws GST HC

The High Court held that Section 129(5) of the State Act, which stipulates that upon payment of the entire amount pursuant to a notice u/s 129(3), all proceedings related to that notice shall be deemed concluded, applies only when the entire amount stated in the show cause notice is paid. However, it does not preclude the right to file an appeal against the order passed u/s 129(3) within the stipulated time. The Court opined that the petitioners' right to file appeals against the orders dated 19.10.2023 and 12.09.2023 cannot be taken away merely because they paid the demanded amount. The Court held that due to the respondent authorities' fault, the petitioners were unable to file appeals against those orders, and the petition was disposed of accordingly.

View Source

← Previous Next →

The High Court held that Section 129(5) of the State Act, which ...

State Act Section 129(5) allows appeals despite payment; petitioners can challenge orders from 19.10.23 and 12.09.23.

September 30, 2024

Case Laws GST HC

You may also like:

Petitioner challenged ineligibility for Input Tax Credit (ITC) on certain commodities as per Section 17(5) of GST statutes and ITC on supplies from cancelled dealers....

Challenge to assessment order and rectification order for assessment year 2018-19 - mismatch between GSTR-3B and GSTR-2A/GSTR-2B - order challenged on grounds of...

The petitioner challenged the assessment order solely on the ground of not availing the statutory remedy of appeal. The court held that the petitioner did not file an...

Provisional orders of attachment issued u/s 83 can be challenged by filing objection u/r 159(5). Petitioner did not file objection. Respondents issued fresh provisional...

Condonation of delay in filing appeal - Cancellation of GST registration - the total period during which the appeal ought to have been preferred was four months from the...

Requirement of pre-deposit towards compliance with proviso to Section 43 (5) of RERA - liability of Appellant to pay interest is not in praesenti but in future -...

The High Court accepted the petitioner's contention that they were prevented from filing an appeal within the stipulated time due to the delay in communicating the...

The High Court allowed the petition seeking revocation of registration cancellation u/s 30 of the GST Act. The Court recognized the serious consequences of cancellation...

Amendment to Central Goods and Services Tax (CGST) Act, 2017 introduced sub-section (5) in Section 16 regarding input tax credit. Petitioner submitted invoice/debit note...

Cancellation of GST registration of petitioner - non payment of taxes - financial constraints and covid-19 pandemic and on account of bonafide reasons - The explanation...

Delay in filing of appeal - Period of limitation - Though the petitioner was in receipt of the impugned assessment order by email on April 20, 2019 itself, the...

The HC quashed the order rejecting the petitioner's GST appeal due to time limitation. Despite the petitioner erroneously writing "NA" in the delay explanation section...

Transfer of case u/s 127 - centralization of case after search - delayed challenge to the order passed u/s 153A - the impugned order came to be passed on 19.02.2019 and...

Petitioners challenged adjudication order passed u/s 73(9) of CGST/WBGST Act, 2017. Court noted Rs. 3,96,08,142/- was reversible as petitioners availed ITC by filing...

CIT(A) allowed assessee to withdraw appeal against section 263 revision order, stating Tribunal quashed section 263 order and CIT(A) erred in not deciding appeal merits....

Quick Updates: