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2021 (4) TMI 1054 - HC - GSTValidity of authority of the summary order in FORM GST DRC-07 dated 18.02.2021 - challenge on the ground that the summary order is suffering from the vice of non-consideration of submissions made by the petitioner and this also is the case of serious breach of principles of natural justice - HELD THAT:- The statutory provision of section 107 of CGVAT which provides for the appeal to the Appellate authority, if any person is aggrieved by the decision or order passed under CGST Act or the SGST Act or the UTGST Act by the adjudicating authority, within three months from the date on which the decision of the order is communicated to the person concerned. It is deemed appropriate and justifiable to relegate the Petitioner to the appellate authority prescribed under the statute without entering into the merits of the matter. All issues, which have been raised before the Court can be raised before the appellate Authority within the prescribed time of three months, raised in this petition, on seeking a reasoned order from the concerned authority. Let the reasoned order, if not already supplied to the petitioner, be provided within 07 days of the receipt of the copy of this order - Petition disposed off.
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