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2021 (3) TMI 190 - HC - GSTMaintainability of petition - availability of alternative remedy of appeal - contention of petitioner is that respondents may be directed not to insist on the pre-deposit - HELD THAT:- Having regard to the facts but without expressing any opinion on the merits, it is deemed appropriate to require the petitioner to file an appeal before the Appellate Authority within a period of 10 days. It is also directed that the Appellate Authority shall in the peculiar facts entertain and without insisting on payment of pre-deposit decide the appeal on merits of the case within three months - Petition disposed off.
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