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2022 (10) TMI 914 - ANDHRA PRADESH HIGH COURTMaintainability of petition - availability of alternative remedy of appeal - Violation of principles of natural justice - validity of assessment order - validity of Section 4 of the IGST Act read with Section 5 of the Central Goods and Services Tax Act, 2017 - Circular No.31/05/2018-GST, dated 09.02.2018 - HELD THAT:- Without going into merits of the matter, this Court, in the interests of justice, felt it appropriate to dispose of the writ petition giving liberty to the petitioner to approach the appellate authority provided under Section 107 of the CGST Act. It is left open to the petitioner to raise all the grounds raised in the writ petition before the appellate authority. The Writ Petition is accordingly disposed of.
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