CESTAT Bangalore upheld the classification of dynamic braking assemblies and components under CETH 8607 as parts of railway locomotives. The Tribunal relied on the Supreme Court’s predominant or sole-use test and dismissed the Revenue’s appeal seeking classification under CETH 8414 and 8516.
The Telangana High Court permitted the assessee to file a statutory appeal within two weeks with the prescribed pre-deposit. It directed the appellate authority to consider the appeal while taking into account that the writ petition had been pursued.
The Telangana High Court allowed the assessee to file a statutory appeal with a delay condonation application instead of examining the writ petition on merits. The appellate authority was directed to decide the delay issue before considering the appeal.
he Telangana High Court allowed the assessee to file a statutory appeal within two weeks with the prescribed pre-deposit. It directed the appellate authority to consider the appeal in accordance with law, taking into account that the writ petition had been pursued.
The Telangana High Court refused to entertain the writ petition as it was filed after considerable delay without any satisfactory explanation. It held that the statutory appellate remedy could not be bypassed after the limitation period expired.
The Telangana High Court directed the tax authority to consider the petitioners representation by a reasoned order within thirty days. It disposed of the writ petition without expressing any opinion on the merits.
Delhi HC held that directing GST Department to give seven days’ prior notice before coercive action is not equivalent to blanket anticipatory bail. Ruling preserves investigative powers while ensuring taxpayers receive an opportunity to pursue legal remedies.
The Telangana High Court held that issuance of multiple GST show cause notices and orders for the same tax period is amenable to rectification under Section 161 of the TGST Act. It directed the proper officer to undertake rectification in accordance with law.
The Telangana High Court permitted the assessee to file a statutory appeal against the GST order within two weeks with the required pre-deposit. It directed the appellate authority to consider the delay while deciding the appeal in accordance with law.
The Orissa High Court held that rejecting a GST appeal without considering the assessee’s electronically filed explanation on delay amounted to an error apparent on the face of the record. The matter was remanded for fresh consideration after finding the delay was within the condonable period.
