The Gujarat High Court set aside a GST appellate order, holding rejection solely for non-appearance without examining merits was illegal. A Bench of A S Supehia and Pranav Trivedi heard the plea.
Tata Steel Limited has filed a writ petition before the High Court of Jharkhand challenging a GST adjudication order issued by the Commissioner of CGST & Central Excise, Jamshedpur that imposes significant financial liabilities on the company.
The Supreme Court of India held that tax refunds are payable only when the burden has not been passed on, warning courts against creating mechanisms beyond statutory limits. Referring to Section 54, it directed amounts to the Consumer Fund.
