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2020 (12) TMI 233 - HC - GSTMaintainability of petition - availability of alternative remedy of appeal - petitioners were issued summon and simultaneously subjected to intimation by Assistant Commissioner of State Tax wherein the amount payable by the petitioner was determined - Section 107 of CGST Act - HELD THAT:- It being not disputed that the order is appealable under Section 107 of the Central Goods and Services Tax Act, 2017 and merely because the petitioner has to pre-deposit, therefore, instead of appeal present petition is filed, we are not inclined to cause indulgence. Petition dismissed.
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