The Court refused to entertain the writ as a statutory appeal remedy existed under the Finance Act. It allowed the petitioner to approach CESTAT with delay condonation.
The issue involved delay in processing an NOC application due to alleged disputes over development rights. The Court held that without any injunction, authorities cannot indefinitely withhold approval.
The Court held that GST authorities cannot rely on seized documents that are missing or untraceable during adjudication. It ruled that proceedings must be based only on available records with fair hearing.
The Court allowed the taxpayer to file a fresh application for revocation of GST registration after failing to reply to the show cause notice. It held that the authority must consider the new application independently.
The Court directed the petitioner to first seek rectification of the order before challenging recovery proceedings under GST law. It held that the proper officer must consider such application, even manually if required.
The Court declined to entertain the writ petition as no part of the cause of action arose within its territorial jurisdiction. It allowed withdrawal with liberty to approach the appropriate forum.
The issue was whether delayed appeal against GST demand could still be filed. The court allowed the assessee to file appeal with delay condonation and directed consideration as per law.
The issue was whether delayed appeal against GST demand could be entertained. The court allowed filing of appeal with delay condonation and directed authorities to consider it as per law.
The issue was whether delayed appeal against GST order can still be entertained. The court allowed filing of appeal with delay condonation and directed the authority to consider it sympathetically.
The issue was whether delayed appeal against GST demand could be entertained. The court allowed filing of appeal with delay condonation and directed authorities to consider it sympathetically.
