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Court: GSTAT Hyderabad Date of Order: 2018-11-13

Both sides submit that the issue may be covered by the decision of the Tribunal in the case of Macro Marvel Projects Limited and A.S. Sikarwar and others. On casual perusal of the orders, we find that the issue can be decided in a short time, accordingly application for out of turn hearing of the appeals filed by Revenue are allowed and Registry is directed to list the appeal for disposal on 19.12.2018.


Court: GSTAT Chennai   Date of Order: 2018-11-13

Ld. Counsel Ms. Mary Josy appearing on behalf of the appellant submits that  the appellant is a municipality, a State Governmental Authority inter alia, engaged  in providing services covered under the categories of “Renting of Immovable  Property Service” and “Sale of Space or Time for Advertisement Service”. She submits that the impugned order dt. 26.02.2016 was served on the appellant on  04.03.2016. The appeal is ought to have been filed before the Tribunal on or before  04.06.2016, however the appeal was filed on 02.07.2018. She submits that major  portion of the demand to the tune of Rs.1,14,66,895/- for the period 2010-11 to 2013-14 has been dropped by the Commissioner in the impugned order against which Department has also preferred Appeal ST/41354/2016, which is pending  before Tribunal. She submits that the present appeal has been filed against  confirmation of balance demand to the tune of Rs.75,70,794/- for the very same  period; that the appellant did not collect service tax on any receipt during the  period of dispute.; that appellant is in severe financial crisis for the last few years  and has not been able to mobilize funds to pay the predeposit; that they defaulted  payment of electricity charges to TNEB; that even salary could not be paid to their  employees for the last three months. Apart from the financial crisis, there has  been frequent change of competent authority in the Municipality for the last two  years which also attributed administrative delay in filing the appeal. The delay is  neither wanton nor intentional but due to administrative exigencies as well as  severe financial crisis. She therefore prayed that considering the plea of appellant,  delay may be condoned as they have good case on merits to succeed.


Court: GSTAT Hyderabad Date of Order: 2018-11-12

This application is filed for condonation of delay of 01 day in filing the appeal before the Tribunal.


Court: GSTAT Chennai Date of Order: 2018-11-12

MAs are filed by appellant for condonation of delay of 15 days each in filing the appeals.


Court: GSTAT Delhi Date of Order: 2018-11-05

Heard on appeal and perused order dated 11.05.2018 of Hon’ble SupremeCourt in (Diary No.14095/2018). Impugned order shall remain stayed till the disposal of this appeal, in terms of the order of the Hon’ble Supreme Court .


Court: GSTAT Delhi Date of Order: 2018-11-05

Arguments on application praying for condonation of delay in filing of appeal heard. Learned DR of the Department/applicant has submitted that there is a delay of 19 days in filing the appeal which occurred due to the circumstances beyond the control of the Department on account of various administrative constraints. Delay is accordingly prayed to be condoned. There is no apparent objection on the part of the respondent/assessee.


Court: GSTAT Delhi Date of Order: 2018-11-02

As the delay in the present appeal is only of 10 days, we condone the same and allow the COD application.


Court: GSTAT Delhi Date of Order: 2018-10-29

Applications have been filed for early hearing of the appeals.


Court: GSTAT Delhi Date of Order: 2018-10-29

An application has been filed for condoning the delay in filing the appeal. We are satisfied that appellant was prevented by sufficient cause from preferring the appeal.


Court: High Court of Allahabad Date of Order: 2018-09-18

In all these writ petitions seizure orders and notices issued under sections 129 (1) and (3), respectively, by various authorities, mainly on the ground that E-Way Bill-01 under U.P. Goods and Service Tax Act 2017 (hereinafter referred to as U.P.G.S.T ACT) read with Integrated Goods and Services Tax Act 2017 (hereinafter referred to as I.G.S.T. Act 2017) and Rules framed thereunder were not accompanied by Transporters when goods were intercepted within State of U.P. during Intra State or Inter State transportation, have been challenged on the ground that there is no requirement of accompanying said E-Way Bill; provisions of Provincial Statute cannot override provisions of Central Statue and, in any case, omission is only indeliberate and unintentional. (I) Writ Tax No. 587 of 2018