|
Authority |
One liner |
|
2025(07)LCX0093
Jammu & Kashmir High Court
Dixon Engineering |
Restoration of GST registration permissible on tax compliance, even if
appeal time has lapsed.
|
|
2025(07)LCX0069
Delhi High Court
Bhupender Kumar |
Writ relief was denied as serious
allegations of fraud and factual disputes must be resolved through
statutory appellate remedies.
|
|
2025(07)LCX0046
Madras High Court
Indian Spices |
Writ allowed conditionally to uphold natural
justice despite delay in appeal filing.
|
|
2025(06)LCX0457
Karnataka High Court
Apkon Ventures Private Limited |
Disregard of
court-granted liberty and initiation of parallel proceedings vitiate
both adjudication and appellate orders. |
|
2025(06)LCX0456
Madras High Court
Tvl Altec Fabricators |
Conditional relief
granted despite delay, balancing procedural compliance with substantive
justice |
|
2025(06)LCX0455
Madras High Court
M R Pro Tech Private Limited |
Delayed appeal may be
entertained conditionally to avoid denial of substantial justice,
despite procedural lapse. |
|
2025(06)LCX0443
Madras High Court
Kaajal Agarwal |
Delay in filing appeal due to pending rectification plea is condonable
when justified and accompanied by pre-deposit. |
|
2025(06)LCX0442
Madras High Court
Rohini Hotels (Madras) Private Limited |
Clerical mistakes in summary assessment cannot preclude appellate remedy
when delay is explained and deposit is made. |
|
2025(06)LCX0420
Madras High Court
Patil Construction & Infrastructure Limited |
Appeal allowed beyond limitation to uphold
justice where rectification route was mistakenly pursued. |
|
2025(06)LCX0310
Madras High Court
Lucky Traders |
Delay in appeal filing due to non-service of physical order copy may be
condoned by writ court in interests of justice.
|
|
2025(05)LCX0540
Gauhati High Court
Jenia Namchoom |
GST registration cancellation can be set aside under Article 226 when
revocation is barred solely on limitation. |
|
2025(05)LCX0322
Delhi High Court
Lala Shivnath Rai Sumerchand Confectioner
Private Limited |
Pre-deposit relief granted and matter
relegated to appellate authority due to prima facie duplication in
ITC-related demands.
|
|
2025(05)LCX0145
Delhi High Court
Aushta Enterprises |
Writ petition dismissed as natural justice
was deemed complied; remedy lies in appeal. |
|
2025(05)LCX0124
Delhi High Court
MHJ Metaltechs Private Limited |
Writ not entertained in ITC fraud case;
petitioners directed to appellate remedy. |
|
2025(05)LCX0121
Chattisgarh High Court
Alligare Chem Private Limited |
Writ dismissed for alternate remedy; liberty
granted to raise issues in appeal. |
|
2025(05)LCX0006
Allahabad High Court
Kishan Chand And Co |
Procedural delay in submitting a certified
copy of order or decision u/r 108(3) CGST Rules cannot defeat a timely
e-filed GST appeal. |
|
2025(04)LCX0046
Allahabad High Court
Simla Gomti Pan Products Private Limited |
Dismissal of the assessee GST appeals as
time-barred is quashed as the appellate authority improperly failed to
consider the exclusion of time spent pursuing remedies before the HC and
SC under Section 14 of the Limitation Act. |
|
2025(03)LCX0385
Calcutta High Court
Nandadulal Pal |
Noting the assessees compliance with
pre-deposit and the absence of an appellate tribunal, order rejecting
appeal due to delay of 28 days was set aside |
|
2025(02)LCX0425
Andhra Pradesh High Court
Star Enterprises |
Limitation period for filing appeals against
orders passed before 31.03.2023 was extended by G.O.Ms.No.551, dated
16.11.2023 |
|
2025(02)LCX0309
Madras High Court
Tvl Chennais Pet |
Order rejecting of the assessee appeal due
to delay is set aside and remanded for fresh consideration as assessee
was unaware of proceedings |
|
2025(02)LCX0304
Karnataka High Court
S K Takappa |
Appeal filed on 22.03.2024 against the order
which was communicated through e-mail on 22.12.2023 is within 90 days
period u/s 107 of GST Act and is thus directed to be heard for fresh
orders. |
|
2025(01)LCX0494
Madras High Court
Tvl S V Technick |
Appellate authority is directed to
re-examine the assesse appeal timeliness u/s 107 of the GST Actas
limitation should have been reckoned on the basis of 3 months from the
date of receipt of the order and not 90 days + 30 days |
|
2025(01)LCX0465
Madras High Court
DSM Soft Private Limited |
Crediting of cash ledger to the extent of
10% would result in compliance with the statutory condition of
pre-deposit for Section 107 CGST Act and failure to generate the DRC-03
is only technical violation. |
|
2024(09)LCX0571
Allahabad High Court
Wonder Enterprises |
Passing an appellate order on a date later than the hearing without
statutory backing violates GST procedural fairness. |
|
2024(09)LCX0311
Madras High Court
Tvl Canply |
Order dismissing the late appeal is set aside as assessee had not given
an opportunity to contest the assessment before the order was made. |
|
2024(06)LCX0038
Madras High Court
Thangadurai Nadar Steels & Hardware and
Paints |
Opportunity will be given to assessee to
submits his contention, if the delay in filing appeal is marginal.
|
|
2024(04)LCX0207
Allahabad High Court
Jai Prakash Shiv Charan Bidi |
Order in Appeal rejected merely on technical
ground of not attaching certified copy of order u/s 74 with appeal is
not allowed to stand. |
|
2024(02)LCX0449
Patna High Court
Nitya Enterprises |
The extraordinary jurisdiction under Article
226 should not be invoked when alternative remedies are available. |
|
2024(01)LCX0450
Calcutta High Court
G L Kundu & Sons Steel Private Limited |
In the event where statutory remedy is not
available, writ petition is maintainable. |
|
2024(01)LCX0298
Allahabad High Court
Murli Packers |
Benefit of Section 14 of the Limitation Act
granted to appeal u/s 107 of the GST Act |
|
2024(01)LCX0285
Allahabad High Court
Garg Enterprises |
Section 5 Limitation Act, 1963 does not
apply to Section 107 CGST Act |
|
2021(02)LCX0239
Andhra Pradesh High Court
Ali Cotton Mill |
Appeal u/s 107 can be filed electronically
or manually as per Rule 108 |
|
2022(09)LCX0216
Supreme court of india
BM Construction |
Assessee can file further appeal under Section 107 of GST Act
against the order of assessment. |
|
2020(09)LCX0010
Orissa High Court
Paradeep Phosphates Ltd |
Non-speaking refund rejection under inverted
duty structure remitted; appellate remedy under Section 107 remains
open.
|
|
2020(08)LCX0043
Madhya Pradesh High Court
Jagdish Arora |
Bail granted for offence u/s 132(1)(a) as
petitioner had resigned from directorship of the company. |
|
2020(07)LCX0003
Allhabad High Court
Vrishank Advertising |
Revocation rejection quashed; CGST (Removal
of Difficulties) Order 2020 extends revocation period to 31 Aug 2020.
|
|
2020(02)LCX0144
Orissa High Court
Debabrata Mishra |
Appeal filed beyond condonable limit under
Section 107; writ allowed for liberal reconsideration by department.
|
|
2018(12)LCX0019
Himachal Pradesh High Court
Scott Edil Pharmacia Limited
|
On account of no Appellate Forum been
notified, writ petition disposed of with remedy to file appeal once
Forum is notified |
