Rajasthan High Court
For assessee
Case-law directory
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Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
Case-law directory
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
2 rulings found
Rajasthan High Court
Where petitioner’s statutory appeal delay was due to non-communication by CA not attributable to petitioner, and refusal to consider appeal on merits would cause serious prejudice, delay in filing was condoned and Appellate Authority was directed to hear appeal on merits
Madras High Court
Where SCN underlying assessment and penalty proceedings was issued by DGGI and adjudication was carried out by officer not listed in Table 5 of Notification No. 2/2022-Central Tax, there was prima facie lack of jurisdiction, making out a case for interim stay of impugned orders