Tag: sec. 74 of cgst act

GST ArticleHigh Court

Bail can be granted to an accused of furnishing purchases from fake suppliers if trial is prolonged

byCA Bimal Jain

The Hon’ble Punjab and Haryana High Court in the case of Vishal Chauhan granted bail to the Assessee, where the Assessee was arrested for wrongful availment of ITC by showing purchases from non-existent or fraudulent suppliers, was granted regular bail as trial was likely to be prolonged, the  SCN under Section 74(1) was yet to be adjudicated, and Assessee had no prior criminal record, and there was no risk of flying away, as the  Assessee was willing to surrender his passport.

Lawgics

Lawgics – Judgment No. 168

byNidhi Aggarwal

Impugned order based on report from proper officer regarding survey conducted on 24.03.2018, which had not been confirmed or communicated to petitioner for their response was set aside, finding them unsustainable due to the failure to provide the petitioner an opportunity to address the adverse material.

GST ArticleHigh Court

Period for filing an appeal can be extended by the Appellate Authority

byCA Bimal Jain

The Hon’ble Calcutta High Court in the case of Jyanata Ghosh held that an Appellate Authority cannot dismiss an appeal on ground of limitation without affording any opportunity of hearing. The delay can be condoned if the principles of natural justice has been violated by not providing an opportunity of hearing to the Petitioner. The prescribed period of 30 days from the date of communication of the adjudication order and the discretionary period of 30 days, aggregating to 60 days is not final. Hence, the period for filing an appeal can be extended by the Appellate Authority.