Order-in-Original

160-days delay in filing GST appeal
Case BriefsHigh Courts

“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.”

9-year-old service tax demand
Case BriefsHigh Courts

“During this long period of silence, the petitioner/assessee was entitled to proceed on the reasonable belief that the matter had attained finality and reopening it after nearly a decade frustrates legitimate expectations.”