2024 (9) TMI 908 - SCH - GST

Requirement to file an appeal against the adjudication order, raising pleas and contentions other than those which have been decided by the High Court - HELD THAT - It is not required to issue notice in the present Special Leave Petition. However, we permit the petitioner to raise all contentions in the appeal, except those which have been specifically decided by the High Court. In case, any such appeal is preferred within a period of four weeks from today, it shall not be dismissed on the ground of limitation. SLP dismissed.

Summary

The Supreme Court dismissed the Special Leave Petition, allowing the petitioner to file an appeal with new contentions not decided by the High Court. The appeal must be filed within four weeks and will not be dismissed on the ground of limitation. The Court clarified that no comments were made on the merits of the allowed contentions.