[dated 02.08.2024, in Shree Balaji Engineering Services v. Union of India, from R/Special civil application no. 11281 of 2024] Inter alia, the petitioner had challenged the vires of section 16(2)(c) of the CGST Act. Citing the decision of the Hon’ble Apex Court in Assistant Commissioner of State Tax v. M/s. Commercial Steel Ltd. in Civil Appeal No.5121 […]
Any aggrieved person (viz., taxable person) can appeal within 3 months from the date of communication of the decision / order [Ref: Section 107(1) of the CGST Act]. However, the time limit available for the GST Department to file an appeal is 6 months from the date of communication of the decision / order [Ref: […]
A writ petition can be entertained under exceptional circumstances like: (i) breach of fundamental rights; (ii) violation of principles of natural justice; (iii) excess of jurisdiction; and (iv) challenge to the vires of the statute or delegated legislation.
The Revenue authorities instituted recovery proceedings and recovered the entire amount of demand within three months from the date of order of the first appellate authority (which had ruled in favour of the Revenue). It appears such recovery was on the strength of a subsisting provisional attachment. However, the assessee had the right to appeal […]