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GST - Highlights / Catch Notes

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HC dismissed the petition challenging tax-related notifications, ...


Tax Notifications Upheld: Administrative Order Stands, Petitioner Retains Right to Appeal Under Section 107 CGST Act

May 3, 2025

Case Laws     GST     HC

HC dismissed the petition challenging tax-related notifications, finding no violation of natural justice principles. The court determined the impugned order was sufficiently reasoned and appropriately considered the petitioner's reply. While rejecting the immediate challenge, the HC explicitly permitted the petitioner to file an appeal under Section 107 of the Central Goods and Services Tax Act, 2017, if deemed necessary. The court's ruling effectively upheld the original administrative order and provided alternative appellate recourse for the petitioner.

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