2024 (10) TMI 1514 - HC - GST

Dismissal of petition - Rejection of appeal both on the ground of not filing such appeal online and for not making the pre-deposit - HELD THAT - The order in original is dated 09.03.2023. Therefore no useful purpose would be served by entertaining the present writ petition because the appellate authority would not be in a position to entertain an appeal under Section 107 of applicable GST statutes. Petition is disposed of by leaving it open to the petitioner to challenge the order in original by way of writ petition before this Court. There will be no order as to costs.

Summary

The High Court of Madras dismissed a writ petition challenging the rejection of an appeal for not filing online and not making a pre-deposit under GST statutes. The petitioner can challenge the original order through a writ petition. No costs awarded.