The HC allowed the petition challenging the order of the ...

Appellate authority must examine appeal merits even if documents not provided.

December 24, 2024

Case Laws GST HC

The HC allowed the petition challenging the order of the appellate authority dismissing the appeal. Despite being granted an opportunity to produce documents, the appellant did not do so. However, the HC held that under the Bihar Goods and Services Tax Act, particularly Section 107(8)-(12), the appellate authority has a duty to examine the merits and grounds raised in the appeal memorandum. Even in ex parte proceedings, the authority must decide on merits, failing which it would abdicate its statutory powers to conduct further enquiry necessary to decide the appeal on the points raised.

View Source

← Previous Next →

The HC allowed the petition challenging the order of the ...

Appellate authority must examine appeal merits even if documents not provided.

December 24, 2024

Case Laws GST HC

You may also like:

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...

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

The High Court considered a challenge to an order u/s WBGST Act due to a 32-day delay in filing an appeal and non-deposit of pre-deposit. The petitioner provided...

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...

Inadmissible ITC utilization from cancelled suppliers - petitioner disclosed inward tax supply invoices, party ledger, bank statements, GSTR-2A and e-waybills for...

Rejection of Refund claim - Whether the service provided by the appellant to GSPHCL is service provided to a governmental authority? - The GSPHCL is a 100% owned by...

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

The appellate authority's order passed u/s 107 of the CGST Act, 2017/WBGST Act, 2017 is set aside. The matter is remanded back to the appellate authority with a...

Respondents made a concession before the Regulatory Authority to accept interest only on amounts paid after RERA implementation. However, before the Appellate Authority,...

Clandestine manufacture and recovery of Central Excise Duty along with interest and penalty - suppression of facts and misrepresentation alleged against petitioner -...

Cancellation of GST Registration - The Appellate Authority had found that the appellant used a forged electricity payment receipt and rental agreement at the time of...

Levy of sales tax on turnover - High seas sale - Admittedly, the Bill of Entry is not the document of title and even assuming that there are certain interpolations or...

Validity of reduction of fine and penalty - Jurisdiction of appellate authority - Confiscation of Gold ornaments u/s 130 - Transportation of Gold without proper...

Petitioner failed to submit original shipping bills to substantiate claimed exports, providing only photocopies which were not accepted for meeting export obligation....

Classification of services - Benefit of exemption from GST - pure services or not - solid waste management service provided by the applicant to Notified Area Authority,...

Quick Updates: