Goods & Services Tax
GST Case Laws

Search GST Case Laws

Keyword

Authority

Court

Section

Appeal No.

Date of Order

Date of Order

Judge

Favouring

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

Court: GSTAT Hyderabad   Date of Order: 2018-12-19

At this juncture, Learned Departmental Representative submits that the amount involved in this case is Rs.25,183/- duty and penalty of Rs. 2,518/-, hence matter should be considered under Section 35B of the Central Excise Act, 1944. In our view, the matter should be listed for admission purposes on 10.01.2019 and direction to Learned Counsel to produce details of the other cases which are pending before the Tribunal.


Court: GSTAT Chennai   Date of Order: 2018-12-14

The delay being nominal and sufficient cause being made out in the COD application, the same is condoned and Registry is directed to list the appeal along with Appeal No. E/41658/2018 for hearing on 14.2.2019.


Court: GSTAT Hyderabad Date of Order: 2018-12-06

In my view, the first appellate authority should be given an opportunity to reconsider the issue afresh. Accordingly, impugned order is set aside and the matter is remanded back to the first appellate authority to reconsider the issue afresh after following the principles of natural justice.”


Court: GSTAT Chennai Date of Order: 2018-12-04

Early hearing applications have been filed in all these appeals. However, when the matter was called out, appellants were not present nor were they represented by any counsel or authorized representative. Therefore it appears to reason that appellants are not serious about pursuing the applications. On this ground, EH applications in all these appeals are dismissed.


Court: GSTAT Chennai   Date of Order: 2018-11-30

The ld. counsel Shri Akshay Ananth Raman appeared on behalf of the appellant and argued that the impugned order was communicated to the appellant on 31.1.2017. It was received by the representative of the appellant Proprietor. On 20.12.2016, the appellant sustained an accident fall during shopping and was admitted to the hospital. His right knee was injured and had to undergo “arthroscopic partial medical menisectomy” of the right knee. He was hospitalized two days and discharged for rest and medication for almost a month. Later, due to aggravated pain and difficulty in walking, he was again hospitalized on 30.3.2017 in the same Sundaram Medical Hospital. Since the earlier operation done on the knee was not completely successful, the very same operation was further done and was discharged on 1.4.2017. He had to undergo medication as well as rest and was not able to walk. Due to his medical condition, the appellant was not able to attend to the office matters as well as to file the appeal. The delay occurred only due to the ill-health of the proprietor. He therefore prayed that a lenient view may be taken and the delay may be condoned.


Court: GSTAT Chennai Date of Order: 2018-11-20

During the course of hearing, Ld. Advocate Ms. K. Nancy appearing for the appellant/applicant submitted that although their appeal was allowed by the first appellate authority, the consequential reliefs could not be availed by them owing to clerical error in the above Order. The appellant was under the bona fide belief that the corrigendum as sought for by them would be issued subsequently by the authorities below, for which reason they had not filed any appeal before the Tribunal at that stage; that the lower authorities sent a communication rejecting the issuance of corrigendum on 28.02.2018 which was received by the appellant only on 10.03.2018. Thereafter, the appellants filed the present appeal before the Tribunal on 20.06.2018 and hence the delay of 302 days. She pleaded that the delay was neither deliberate nor wanton but only due to the above bona fide reasons.


Court: GSTAT Chennai   Date of Order: 2018-11-20

Ld. Counsel Shri M.N.Bharathi submits that the appeal ought to have been filed on or before 03.04.2018; that the Managing Partner of the appellant company had fallen ill during the material period. He subsequently passed away and hence could not file the appeal in time. He submits that the appellants have good case on merits to succeed. The delay is neither deliberate nor wanton. The appellant being a small business entity, if delay is not condoned, he would be put to irreparable financial hardship.


Court: GSTAT Hyderabad   Date of Order: 2018-11-19

When this matter was called, Ld. Counsel for the appellant submits that an identical matter in respect of same appellant in Appeal No. E/31218/2018 is pending before the Division Bench and therefore this appeal may be tagged along with the same and may be decided by the Division Bench.


Court: GSTAT Mumbai   Date of Order: 2018-11-19

The application does not re veal any ground justifying the urgency for which stay is required to be granted and the appeal memo indicates that imposition of simultaneous penalty und er Section 76 & 78 of the Finance Act, 1994, though permissible for the period under dispute between April , 2006 and 09/05/2008 , was not confirmed by the Commissioner (Appeals) for which appeal has been filed . E ven in the application for stay , no prayer is made to this Tribunal for grant of stay of the operation of the order of Commissioner (Appeals -III) GST & CX , Mumbai passed on 09/03/2018, though it is listed as such.


Court: GSTAT Delhi   Date of Order: 2018-11-14

Order of Hon’ble High Court Madhya Pradesh dated 20.01.2014 has been forwarded through the Commissioner to be placed before this Tribunal vide their letter as was received in the Tribunal on 26.10.2018. Perusal thereof shows that the Order of this Tribunal dated 11.11.2013 vide which the Appeal in hand was dismissed for want of the presence of the appellant has been set aside and the matter had been remanded to this Tribunal for fresh decision. After receiving the said letter, notice to the appellant has been issued on 05.11.2018 however neither any service report is on record nor appellant is present. Matter stands adjourned to 07.01.2019. Fresh notice to be issued to appellant for said date.