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GST - Highlights / Catch Notes

Home Highlights January 2020 Year 2020 This

Appeal against the order of first appellate authority - non ...

GST

January 14, 2020

Appeal against the order of first appellate authority - non constitution of GST Tribunal - Due to non constitution of the GST Tribunal, number of writ petitions are being filed in the High Court thereby further burdening the Court.

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  2. Maintainability of petition - appealable order or not - non-constitution of the Appellate Tribunal - The High Court acknowledges that the impugned order is appealable...

  3. Rejection of application of the petitioner for refund - Writ petition filed instead of appeal before GST Tribunal - It needs no iteration that the Appellate Tribunal is...

  4. Cancellation of GST registration of petitioner - non-filing of returns for a continuous period of 6 months - if any such outstanding statutory dues under GST are...

  5. Seeks to refund the GST - deposited against the non-migrated GST - The petitioner argued that they had only been using the migrated GST number and were surprised to...

  6. Refund claim of encashed amount by the revenue - Direction to withdraw recovery proceedings by issuing a demand draft equivalent to the Bank Guarantee - circular dated...

  7. The scheme of the Act would not permit the Tribunal to jettison the first appeal before the Commissioner and allow itself to act as first Appellate Authority. If the...

  8. Maintainability of petition - availability of alternative remedy of appeal - non-constitution of the Tribunal - The petitioner cannot be deprived of the benefit, due to...

  9. 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...

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

  11. Contempt proceedings - The Tribunal (NCLT) and the Appellate Tribunal (NCLAT) have the same ‘jurisdiction’, ‘powers’ and ‘Authority’ in respect of contempt of it as the...

  12. Non production of C-Forms before AO but produced before appellate authority during PH - appellate authority directed to examine whether the C-Forms before making an...

  13. Refund of the amounts recovered and stay of the assessment order - Appellate Tribunal is not constituted - The Assessing Authority in the scheme of the enactment could...

  14. Best Judgement assessment - Ex-parte order - Non-functioning of GST Tribunal - Failure to file the GST returns and pay the tax due to COVID for 10 months in time -...

  15. Exemption from GST - pure services or supply of goods to the Notified Area Authority, Vapi - Notified Area Authority, Vapi is a “local authority” or “governmental...

 

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