Order-in-Appeal Archives

Applicability of Section 122(1A) CGST Act

Gauhati HC disagrees with Bombay HC on Section 122(1-A), CGST Act; Holds partners liable to penalty for GST-Evasive transactions, including pre-2021 period

The legislative intent behind Section 122(1-A) of the Act of 2017 is solely to identify the person at whose instance the violations took place and if the person had retained the benefits, the person would be liable to a penalty as mentioned therein.

Case Briefs High Courts

Missed GST deadlines not fatal where intent to comply exists; Rajasthan HC condones 160-day delay

“Cancellation of GST registration or missed appellate deadlines should not permanently debar a taxpayer from the GST framework, especially where the taxpayer intends to comply by filing returns, paying taxes, interest, and penalties, and rectifying defaults. In such cases, denial of opportunity to an assessee undermines the inclusive and facilitative objective of the GST regime.”

Case Briefs High Courts

CESTAT | 100% Export Oriented Unit entitled to refund claim for the Cenvat credit under R. 5 of CCR, 2004; Tribunal allows appeal

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Coram of P.V. Subba Rao (Technical Member) and P. Dinesha (Judicial Member) allowed