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The Hon’ble Allahabad High Court in the case of M/s Anand and Anand (Law Firm) held that the Appellate Authority under Section 107(11) of the CGST Act, 2017 does not possess the power to remand matters to the adjudicating authority, and therefore the appellate orders remitting the matter for reconsideration were unsustainable in law.
The mechanism of Authority for Advance Ruling (AAR) was set up under the goods and services tax (GST) to provide tax clarity…
The Hon’ble Orissa High Court in the case of M/s. Pravat Kumar Choudhury v. Additional State Tax Officer, CT &…
The Hon’ble Calcutta High Court in Rama Shanker Modi v the Assistant Commissioner, CGST and Central Excise set aside the impugned order and held that mere non filing of order physically within the time limit cannot be a valid ground to rejection of appeal.
The Hon’ble Calcutta High Court in Earthmark Traders v. Joint Commissioner, State Tax, Chinabazar & Rajakatra Charge & anr. set aside the order passed by Appellate Authority and held that the Appellate Authority cannot travel beyond the allegations made in the Show Cause Notice.
The Hon’ble Delhi High Court in G.S. Industries v. Commissioner Central Goods and Services Tax held that the Order of Appellate Authority allowing refund to assessee cannot be ignored solely because Revenue decided to challenge the order allowing refund…