Judicial Corner (16.11.2023)


  • The Gujarat High Court in case of Daksh Enterprise Vs Commissioner Of State Tax held that Non-Consideration of Reply Violates Natural Justice. This judgment underlines the significance of adhering to natural justice principles and providing an opportunity of hearing before passing orders in GST matters. The High Court did not delve into the merits of the issue and only ordered for passing fresh order after considering the reply filed by the petition against the FORM GST DRC-01.


  • CESTAT Allahabad in case of Jai Maa Durga Engineers Vs Additional Commissioner of Central Excise & Service Tax held that CESTAT cannot Condone delay beyond 30 days in filing appeal before First Appellate Authority as they do not have the powers to do so as per the law.
  • CESTAT Mumbai in case of Axis My India Ltd. Vs Commissioner of CGST & Service Tax has held that CENVAT Credit cannot be rejected if the impugned order is beyond the Scope of SCN. This case reinforces the importance of the show cause notice as the foundation of a case and the principle that authorities cannot go beyond the notice’s scope in their decisions.

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