26 court rulings on GST Appeals under Sections 107 & 112 — sourced from Supreme Court, High Courts, CESTAT, AAR and AAAR.
Here is a summary of the judgment: **1. Outcome** The Delhi High Court dismissed all the writ petitions, upholding the Appellate Authority's decisions to reject the appeals on grounds of limitation. The Court affirmed that the Appellate Authority under Section 107 of the...
Here is a summary of the judgment: --- ### Bharat Agro Industries vs Commissioner Of Cgst, Delhi And Others & ... on 7 February, 2025 1. **Outcome** The Delhi High Court dismissed all writ petitions, holding that they lack merit. The Court affirmed that the Appellate...
Here is a summary of the judgment: 1. **Outcome** The Delhi High Court dismissed all the writ petitions, upholding the Appellate Authority's decision to reject the appeals on grounds of limitation. The Court ruled that the Appellate Authority under Section 107 of the...
Here's a summary of the judgment: 1. **Outcome** The Delhi High Court dismissed all batch petitions, affirming the Appellate Authority's decisions to reject the petitioners' appeals on grounds of limitation. The Court held that neither the Appellate Authority nor the...
Here is a summary of the judgment in a strictly structured format: 1. **Outcome** The Delhi High Court dismissed all the writ petitions, holding that the Appellate Authority under Section 107 of the Central Goods and Services Tax Act, 2017 (CGST Act) cannot condone...
**1. Outcome** The Delhi High Court dismissed all the writ petitions, holding that the appeals filed by the petitioners before the Appellate Authority under Section 107 of the CGST Act were time-barred, having been presented beyond the maximum permissible period of...
### 1. Outcome The Delhi High Court dismissed all the writ petitions, upholding the Appellate Authority's decision to reject appeals filed beyond the statutory limitation period prescribed under Section 107 of the Central Goods and Services Tax (CGST) Act, 2017. The Court...
**1. Outcome** The Delhi High Court dismissed all the writ petitions, holding that the appeals filed by the petitioners before the Appellate Authority were beyond the statutorily prescribed period of limitation under Section 107(1) and 107(4) of the Central Goods and Services...
**1. Outcome** The Delhi High Court dismissed a batch of petitions, holding that the Appellate Authority under Section 107(4) of the CGST Act cannot condone delay in filing an appeal beyond the statutory period of three months plus an additional one month. The Court also...
Here's a summary of the judgment: **1. Outcome** The Delhi High Court dismissed all the writ petitions, holding that the appeals were filed beyond the statutory period of limitation prescribed under Sections 107(1) and 107(4) of the CGST Act. **2. Core Issue** The core...
Here is a summary of the judgment from the perspective of a Senior GST Legal Analyst: **1. Outcome** The Delhi High Court dismissed all the writ petitions, upholding the Appellate Authority's decisions to reject the appeals on grounds of limitation. The Court ruled that the...
Here's a summary of the judgment: --- **1. Outcome** The Writ Petitions were dismissed without costs due to inordinate and unexplained delay (laches) in challenging the assessment orders. **2. Core Issue** The core issue was whether assessment orders issued without a...
**1. Outcome** All writ petitions were dismissed. The Delhi High Court upheld the Appellate Authority's decision to dismiss the appeals on grounds of limitation, ruling that the Appellate Authority and the High Court lack the power to condone delay beyond the period...
Here is a summary of the judgment: **1. Outcome** The High Court dismissed all the Writ Petitions, declining to interfere with the impugned assessment orders, and made no order as to costs. **2. Core Issue** The core issue was whether assessment orders passed under Section...
Here is a summary of the judgment: **1. Outcome** The High Court dismissed the writ petition, holding that the Commercial Tax Officer (Enforcement) is a "proper officer" under the Integrated Goods and Services Tax Act, 2017 (IGST Act) and that an efficacious alternative...
Here is a summary of the judgment: --- ### 1. Outcome The Andhra Pradesh High Court dismissed all the Writ Petitions. The Court declined to interfere with the impugned assessment orders, citing inordinate and unexplained delay (laches) on the part of the petitioners in...
## Judgment Summary: Veera Mohana Krishna Engineering Works vs Assistant Commissioner **1. Outcome** The High Court of Andhra Pradesh **dismissed** all the Writ Petitions. **2. Core Issue** The core issue was whether assessment orders issued under the GST Act without a...
Here is a summary of the judgment: 1. **Outcome** The Writ Petitions were dismissed without costs. The High Court declined to interfere with the impugned assessment orders due to the inordinate and unsatisfactorily explained delay in approaching the Court. 2. **Core...
Here is a summary of the judgment: **1. Outcome** The High Court dismissed all the writ petitions. It held that the Appellate Authority under the J&K GST Act, 2017, could not condone delays beyond the statutory four-month period. Furthermore, the High Court found no...
Here's a summary of the judgment from a Senior GST Legal Analyst's perspective: **1. Outcome** The Criminal Revision Petition filed by Mr. Patrick George Yadauga (Occupier) to set aside the criminal proceedings in C.C.No.684/2012 was **dismissed**. The trial court was...
Here is a summary of the judgment: **1. Outcome** The writ petition filed by Mr. Yashihirao Horinouchi was dismissed. The High Court upheld the criminal proceedings initiated against him as the occupier of M/s Toyota Kirloskar Motor Private Limited under the Factories Act,...
Here's a summary of the judgment: **1. Outcome** The Supreme Court allowed the appeals, set aside the High Court's judgment, and quashed the revision of licence fee introduced by GOMs No. 154, E and F Department, dated 26-7-1994. The quashing of the Government Order was...
As a Senior GST Legal Analyst, I understand the importance of precise statutory interpretation and procedural clarity, even in civil matters not directly related to tax. This judgment provides crucial guidance on the definition of a 'decree' and the appealability of...
Here's a summary of the judgment: **1. Outcome** The Division Bench answered the referred question in the affirmative. It held that the revisional powers of the Collector under Section 110 of the Bombay Tenancy and Agricultural Lands (Vidarbha Region) Act, 1958, are *not*...
Here is a summary of the judgment *Moradhwaj vs Bhudar Das on 4 January, 1955*, structured as requested: --- **1. Outcome** The Full Bench answered the referred questions as follows: * An appellate court has the jurisdiction to refer a case pending before it to...
Here's a summary of the judgment "Manni Lal vs Emperor on 7 January, 1937" as requested: --- **1. Outcome** The High Court set aside the Sessions Judge's order remanding the case to the Magistrate for further evidence and a fresh decision. The High Court held that an...