The HC held that the petition was not maintainable as the ...

Petition dismissed, appeal remedy available under CGST Act Section 107.

January 15, 2025

Case Laws GST HC

The HC held that the petition was not maintainable as the petitioner had an alternative efficacious remedy of appeal u/s 107 of the CGST Act, 2017. The absence of a corresponding state notification did not render the central N/N. 56/2023-Central Tax dated 28.12.2023, issued u/s 168-A of the CGST Act, ultra vires. The petitioner failed to raise any ground worth consideration, and the HC dismissed the petition, being devoid of merit, directing the petitioner to avail the appellate remedy.

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The HC held that the petition was not maintainable as the ...

Petition dismissed, appeal remedy available under CGST Act Section 107.

January 15, 2025

Case Laws GST HC

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