High Court: UP GST Revision Allowed Without Exhausting Appeals, Section 108 Only Requires Appeal Filing Not Completion.
Case-Laws
GST
HC quashed the revisional order regarding maintainability u/s 108 of U.P. GST Act, 2017. The court clarified that Section 108(2) language “order has been subject to appeal” means an appeal must have been actually filed, not that appeal must be exhausted before seeking revision. The Revisional Authority's approach was contradictory – discussing merits whil
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