Goods & Services Tax
GST Case Laws

Search GST Case Laws





Appeal No.

Date of Order

Date of Order



Login/Subscribe to get access. Plan starts from Rs. 3500/-  Subscribe Now

Court: GSTAT Delhi   Date of Order: 2019-02-11

Being aggrieved with the order passed by Commissioner(Appeals) revenue has further filed the Appeal. I have heard Shri P.R. Gupta, Ld. DR for the Department. Nobodyappeared for the respondent.

Court: GSTAT Kolkata   Date of Order: 2019-02-07

The ld.C.A. appearing on behalf of the appellant/applicant, submits that the said additional grounds were inadvertently left to be included at the time of filing of the appeal. She, however, claims that these grounds, mostly on the facts of case, are very important in  respect of their appeal filed before the Tribunal. 

Court: GSTAT Chennai Date of Order: 2019-01-23

On behalf of the appellant, ld. counsel Shri Raghavan Ramabhadran submitted that in para 8.1 of the impugned order, the Tribunal has analyzed the first ground of rejection of the refund claim by the Commissioner (Appeals). Though the Tribunal held that the remand order passed by the Commissioner (Appeals) is correct, had directed that the appellant is not required to file declaration as per Circular dated 19.1.2010. He adverted to show cause notice and submitted that the issue with regard to eligibility of credit on the ground of nexus is only Rs.7,27,697/-. In fact, it is not clear from para 8.1 of the impugned final order whether the said issue that has been remanded to the adjudicating authority is limited to amount of Rs.7,27,697/- or whether it takes in the entire refund claim. He therefore prayed for rectification by way of clarification.

Court: GSTAT Chennai Date of Order: 2019-01-23

It is submitted by the ld. AR Shri K. Veerabhadra Reddy that the amount involved is more than Rs.6 crores. The ld. counsel Shri M.N. Bharathi appearing for the respondent-appellant submitted that the issue stands covered by the decision of the Tribunal as reported in 2018-TIOL-2838-CESTAT-AHM which was followed by the Tribunal in the appellant’s own case. He therefore prayed for granting early hearing as well as to link the matter along with appeal No. E/41126/2018 for disposal.

Court: GSTAT Mumbai   Date of Order: 2019-01-22

This miscellaneous application is filed seeking condonation of delay of seven days in filing the appeal before this forum.

Court: GSTAT Hyderabad   Date of Order: 2019-01-17

After hearing the departmental representative, we find that the issue is not covered by any precedent decisions and the bench is hearing matters of 2009-2011 for disposal on priority basis. Hence, the application for early hearing is rejected with liberty to file the same as and when if advised to do so.

Court: GSTAT Delhi Date of Order: 2019-01-17

Even though matter was directed to be listed on top of the  Board, prayer for adjournment has again been made on the ground  that learned Counsel is attending a family function.

Court: GSTAT Delhi Date of Order: 2019-01-17

None for the appellant. Matter is adjourned to 13.03.2019. Issue notice.

Court: GSTAT Delhi Date of Order: 2019-01-17

None for the appellant. Matter is adjourned to 14.03.2019. Registry to issue notice.

Court: GSTAT Chennai Date of Order: 2019-01-16

After perusal of the records and hearing ld. AR, it is seen that  the delay occurred for the reason of demise of the mother of the  appellant and also his sickness during the disputed period. We are  of the opinion that the appellant has put forward sufficient cause to  condone the delay. The COD application is allowed. Registry is  directed to list the appeal for regular hearing in due course.