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GST - Highlights / Catch Notes

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The High Court held that the petitioner's failure to file an ...


Petitioner didn't appeal tax order in time. Court says no merit in Writ Petition. Can file appeal within 30 days.

Case Laws     GST

June 10, 2024

The High Court held that the petitioner's failure to file an appeal u/s 107 of the GST enactment against an impugned tax payment order rendered the Writ Petition without merit. The Court noted the expiry of the appeal filing deadline and the recovery of the tax amount from the petitioner. The petitioner was granted 30 days to file a statutory appeal in compliance with the law. The writ petition was disposed of accordingly.

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