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2021 (7) TMI 350 - HC - GSTMaintainability of petition - Court had directed that after hearing the Petitioner an order should be passed on the SCN not later than 15th March, 2021 but Principal Commissioner, GST and Central Excise, Bhubaneswar has passed a detailed order on 17th March 2021 - HELD THAT:- The impugned order is appealable under the statute in question, the Court while leaving it open to the Petitioner to urge all the grounds raised in the present writ petition before the appellate forum declines to interfere in the impugned order, without expressing any view whatsoever on the merits of the contentions of the Petitioner. Petitioner states that the Petitioner would be filing applications before the Tribunal both for condonation of delay and seeking waiver of pre-deposit. If such applications are filed, they will be considered on their merits and in accordance with law by the appellate forum - petition disposed off.
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