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THE HON’BLE CALCUTTA HIGH COURT IN THE CASE OF JP Aviation Services Pvt. Ltd. V/s Deputy Commissioner, State Tax, decided on 5-2-2025 👉 Issue:- ✔️ Can Delay in filing appeal condoned as it was unintentional and justified? 👉 The Hon’ble…
THE HON’BLE PUNJAB & HARYANA HIGH COURT IN THE CASE OF Pawan Fabrics V/s Commissioner, Central Goods and Services tax, decided on 19-12-2024
THE HON’BLE SUPREME COURT OF INDIA IN THE CASE OF
This article describes the various provisions of Statutory Right of Appeal and Revision available to aggrieved person against a decision or order passed against him by Adjudicating Authority under the provisions of Central Goods and Services Act, 2017.
THE HON’BLE P&H HIGH COURT IN THE CASE OF Vasudeva Engineering V/s Union of India, decided on 24-10-2024
Multi Trading Agencies V/s Union Territory of J&K ,decided on 17-10-2024
Recovery proceedings to be dropped if the assessee filed an appeal with mandatory pre-deposit of 10% tax: HC
The Hon’ble Delhi High Court in the case of Sonu Monu Telecom Pvt. Ltd. v. Union of India [W.P.(C) 2926/2025, order dated July 10, 2025] held that the Appellate Authority under Section 107(11) of the CGST Act is empowered to fully adjudicate the entire matter afresh, including considering the taxpayer’s reply, evidence, and arguments, and that the only embargo is that the matter cannot be remanded back to the adjudicating authority.
The Hon’ble Andhra Pradesh High Court in the case of Wingtech Mobile Communications India Pvt. Ltd. held that the recovery and attachment of bank accounts after payment of the statutory pre-deposit of 10% of the disputed GST demand under Section 107 of the CGST Act, is impermissible, and directed the Respondents to refund the excess amount recovered, subject to safeguards protecting revenue interests.
The Hon’ble Bombay High Court in the case of MAP Overseas v. Union of India & Ors. [WRIT PETITION NO. 8229 OF 2025, order dated August 25, 2025] held that the High Court under Article 226 of the Constitution cannot…