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2022 (10) TMI 181 - HC - GSTMaintainability of petition - appealable order or not - Section 107 of the Central Goods and Services Tax Act, 2017 - HELD THAT:- Since the respondent has already recovered more than 10% of the amount, this petition may be disposed of by permitting the petitioner to file an appeal before the Competent Appellate Authority along with and appropriate application for considering the aforesaid factual aspect and if, the Appellate Authority comes to the conclusion that requirement of sub-sections 6 and 7 of Section 107 are complied with, the Competent Authority may pass appropriate order for refund of the remaining amount which is more than 10%. The petition is disposed of by reserving liberty to the petitioner to file the appeal along with appropriate application.
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