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GST - Highlights / Catch Notes

Home Highlights August 2023 Year 2023 This

Maintainability of appeal - The Commissioner (Appeal) was not ...


Commissioner (Appeal) Ordered to Issue Defect Memo After Erroneous Decision on Merits Without Pre-Deposit Proof.

August 3, 2023

Case Laws     GST     HC

Maintainability of appeal - The Commissioner (Appeal) was not justified in deciding the matter on merits after having come to a conclusion that the appeal is to be rejected on the ground of no proof of pre-deposit - Commissioner (Appeal) directed to issue a defect memo to the Petitioner pointing out the procedural defect in the appeal and would give adequate opportunity for rectifying the same - HC

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