2024 (12) TMI 787 - HC - GST

Dismissal of appeal on the ground of time limitation - challenge to validity of Rule 36(4) of the CGST/AGST Rules 2017 - HELD THAT - Having heard the learned counsel for the parties and after going through the material available on record it is opined that the matter requires consideration. List for hearing on 13.02.2025.

Summary

The petitioner challenged orders by Additional Commissioner and Commissioner (Appeals) regarding Rule 36(4) of CGST/AGST Rules, 2017. Petitioner skipped appeal to Appellate Tribunal to raise validity issue of the rule. High Court admitted the writ petition for consideration without formal notice to respondents. Next hearing scheduled for 13.02.2025.