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GST - Highlights / Catch Notes

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Petitioner directed to file statutory appeal u/s 107 of TNGST ...


Order: File statutory appeal within 30 days, pre-deposit amount. Appellate Authority to dispose within 5 months, consider on merits.

Case Laws     GST

July 6, 2024

Petitioner directed to file statutory appeal u/s 107 of TNGST Act, 2017 before Appellate Deputy Commissioner (Appeals), Tirunelveli within 30 days from receipt of order regarding wrong credit entry rectified in GSTR 3B for May 2019. Appellate Authority to consider appeal on merits without limitation and dispose within 5 months after pre-deposit of amount by petitioner as per Section 107. Petition dismissed.

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