The appellate authority's order passed u/s 107 of the CGST Act, ...

Order u/s 107 set aside. Remanded to treat deposit as per notification. Hear appeal within 8 weeks, allow personal hearing.

July 13, 2024

Case Laws GST HC

The appellate authority's order passed u/s 107 of the CGST Act, 2017/WBGST Act, 2017 is set aside. The matter is remanded back to the appellate authority with a direction to treat the deposit made by the petitioner in Form GST DRC-03 dated 30th January, 2024, as a deposit within the meaning of the notification dated 2nd November, 2023. The appellate authority is further directed to hear out and dispose of the appeal within 8 weeks from the communication of this order, providing an opportunity for personal hearing to the petitioner. The petition is disposed of by way of remand.

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The appellate authority's order passed u/s 107 of the CGST Act, ...

Order u/s 107 set aside. Remanded to treat deposit as per notification. Hear appeal within 8 weeks, allow personal hearing.

July 13, 2024

Case Laws GST HC

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