The issue was delay in filing appeal due to alleged non-service of notice. The court allowed appeal filing with delay condonation and granted interim protection from recovery.
The issue involved challenging a GST order through writ instead of appeal. The court allowed withdrawal and permitted filing appeal with possible condonation of delay.
The issue was addition of deemed dividend under search assessment. The tribunal held that without incriminating material, additions in completed assessments are unsustainable.
The issue was whether a delayed appeal against a GST order could be entertained. The court granted liberty to file appeal with a delay condonation request to be decided as per law.
The issue involved challenge to GST notice and order without proper authentication. The court allowed appeal filing with delay condonation and avoided deciding merits.
The issue was delayed appeal due to late awareness of GST liability. The court allowed appeal filing with delay condonation and granted temporary protection from coercive recovery.
The issue was whether GST demand can exceed the show cause notice. The court held that such expansion violates Section 75(7) and must be corrected.
The issue was imposition of a higher penalty than proposed in the show cause notice. The court set aside the order, holding it violates Section 75(7) and is without jurisdiction.
The issue was whether reassessment could be initiated after four years without fresh evidence. The court held such reopening invalid when based on existing records and no failure of disclosure.
The issue was whether a long delay in filing appeals could be condoned. The tribunal held that absence of credible explanation bars condonation, leading to dismissal of appeals.
