2019 (2) TMI 1602 - HC - GST

Imposition of IGST - appealable order under Section 107 of Punjab General Goods and Service Tax Act, 2017 - Held that - We dispose of the present petition by permitting the petitioner to file an appeal assailing the order dated 25.07.2018 (Annexure R-2) before the Appellate Authority. It is however, clarified that in case any appeal is filed by the petitioner, the same shall be decided by the Appellate Authority expeditiously after affording an opportunity of hearing to the petitioner in accordance with law.

Summary

The Punjab and Haryana High Court allowed the petitioner to file an appeal against the order imposing tax and penalty under the Integrated Goods and Services Tax Act, 2017. The court clarified that the appeal should be decided expeditiously by the Appellate Authority after giving the petitioner a hearing.