The issue was whether a taxpayer could be denied appellate remedy due to non-appointment of GSTAT members. The Court held that limitation would start only after the Tribunal becomes functional and granted liberty to file appeal with statutory stay.
The Supreme Court granted interim bail while directing day-to-day trial, balancing liberty with strict conditions despite the High Court’s refusal of regular bail.
The High Court held that dismissal of a GST appeal on delay was improper where illness was supported by records. The key takeaway is that marginal delay with valid reasons must be condoned.
The High Court held that inter-State supplies remain taxable under IGST where goods are delivered outside the State. Contractual clauses on transfer of title cannot override Section 10(1)(a) of the IGST Act.
The High Court held that further recovery should be halted where a rectification application against a GST order is pending and substantial tax has already been recovered. The adjudicating authority was directed to decide rectification within a fixed timeframe.
The High Court held that the appellate authority failed to consider material documents placed on record while rejecting a GST appeal. The matter was remanded for fresh decision after proper evaluation of evidence.
The High Court held that delay caused by illness of a partner should have been condoned where the fact was not disputed. The appellate authority’s dismissal of the GST appeal on limitation alone was set aside.
The High Court held that the Tribunal misapplied the law on presumptions under Sections 132(4A) and 292C by wrongly shifting the burden to the Revenue. The matter was remanded for fresh adjudication.
The Court upheld GST tax and penalty where multiple goods were transported without invoices or E-way bills. Subsequent production of documents at the appellate stage was held insufficient to cure defects found during inspection.
The tribunal accepted the DGAP report after the respondent agreed without objection to its findings. The ruling concludes the case with a direction to pass the remaining ITC benefit to eligible homebuyers.
