2024 (10) TMI 269 - HC - GST

Challenge to impugned demand order along with its summary in e-form DRC-07 - violation of principles of natural justice - appropriate forum - appellate forum - HELD THAT - It is for the Appellate Forum to decide, whether the appeal is within time, and if not, whether the delay needs to be condoned or not. The writ petition is disposed of with liberty to petitioner to approach Appellate Authority, as provided under Section 107 of the Uttarakhand GST Act.

Summary

The petitioner, a taxable person under Uttarakhand GST Act, sought to quash an impugned demand order for violation of natural justice. The State argued that the order was appealable under Section 107 of the Act. The petitioner claimed the order was not physically communicated, hindering their appeal within the limitation period. The Court held that the petitioner can approach the Appellate Authority under Section 107 of the Act for further consideration.