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2023 (9) TMI 266 - CALCUTTA HIGH COURTAdditional tax liability - execution of subsisting Government contracts either awarded in the pre-GST regime or in the post GST regime without updating the Schedule of Rates (SOR) incorporating the applicable GST - to neutralize the impact of unforeseen additional tax burden on Government contracts since the introduction of GST w.e.f. 1st July, 2017 for ongoing contract - HELD THAT:- The impugned order of the appellate authority dismissing the appeal of the petitioner purely on technical ground of delay of four days without going into the merit of the appeal in question, the same is set aside and the matter is remanded back to the appellate authority concerned to consider and dispose of the aforesaid appeal in question on merit and in accordance with law by passing a reasoned and speaking order after giving an opportunity of hearing to the petitioner or its authorities representatives within a period of twelve weeks from the date of communication of this order. Petition disposed off.
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