High Court quashes tax order due to improper dismissal of appeal on limitation and pre-deposit grounds.
Case-Laws
GST
The High Court quashed the order of adjudication passed u/s 74 and demand notice u/s 107 of the KGST/CGST Act. It held that the appellate authority erred in dismissing the appeal on the grounds of limitation and non-payment of 10% pre-deposit. The appeal was filed within the prescribed time limit, and the affidavit for condonation of delay was not considered. The matter
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