HC allowed petition by remanding case to pass fresh order on ...

High Court remands GST case for fresh order on merits due to absence of statutory appellate tribunal.

January 3, 2025

Case Laws GST HC

HC allowed petition by remanding case to pass fresh order on merits within 3 months. Appeal against order u/s 107 of CGST Act lies before GST Tribunal u/s 112, but Tribunal not yet constituted. HC struck down Circular 135/05-2020-GST dated 31.03.2020 on which impugned order based, following decisions of Guwahati, Calcutta, Rajasthan and Delhi HCs.

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HC allowed petition by remanding case to pass fresh order on ...

High Court remands GST case for fresh order on merits due to absence of statutory appellate tribunal.

January 3, 2025

Case Laws GST HC

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