2023 (9) TMI 953 - HC - GST

Maintainability of petition - appealable order or not - Section 129(3) of the SGST Act, 2017 read with corresponding provisions of the CGST/IGST Act, 2017 - HELD THAT - The impugned order is an appealable order under Section 107 of the CGST/SGST Act, 2017. Therefore, this Writ Petition is dismissed without expressing any opinion on merits of the case, giving liberty to the petitioner to file a statutory appeal before the Appellate Authority within a period of thirty days from the date of receipt of a copy of this order.

Summary

The petitioner challenged Order No.56/2023-2024 under SGST Act, 2017. The High Court dismissed the Writ Petition, advising the petitioner to file a statutory appeal within 30 days. The Appellate Authority must review the appeal within three months.