2024 (11) TMI 380 - HC - GST

Challenge to order whereby adjudication order was passed against the petitioner - no Appellate Forum was available due to pendency of a SPA No. 123 of 2022, Vinod Kumar Vs. State of Uttarakhand 2024 (10) TMI 1296 - UTTARAKHAND HIGH COURT - It is contended by learned counsel for the State that the petitioner has already filed an appeal before the Appellate Authority against the order impugned in the present writ petition - HELD THAT - The writ petition stands disposed-off. The Appellate Authority is directed to decide the appeal of the petitioner filed under Section 107 of the Act of 2017 against the impugned order dated 07.06.2022 (annexure no. 1), within a period of three months, from the date of production of certified copy of this order. Petition disposed off.

Summary

The petitioner challenged an adjudication order for wrongly availing input tax credit. The High Court directed the Appellate Authority to decide the appeal within three months, with a 10% deposit required before the appeal is disposed of.