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2024 (10) TMI 1320 - HC - GSTMaintainability of petition - availability of alternative remedy of appeal - transition of credit - HELD THAT - There is no reason why the Petitioner should not be relegated to the remedy of an appeal. Therefore, if the Petitioner files an appeal within four weeks from today, the Appellate Authority should consider such appeal on merits without going into the issue of limitation. This petition was pending since 23 June 2023 and Petitioner was bona fide prosecuting it before this Court. The Appellate Authority should take into consideration the effect the Finance (No. 2) Act of 2024 while deciding the appeal. Petition disposed off.
The High Court of Bombay addressed the main issue raised in the petition regarding Section 140(7) of the CGST Act, 2017, which was amended retrospectively by the Finance (No. 2) Act of 2024. The petitioner was directed to file an appeal within four weeks, and the Appellate Authority was instructed to consider the appeal on merits without considering the issue of limitation, taking into account the effects of the Finance (No. 2) Act of 2024. The petition was disposed of without any costs.
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