Liberty to Appeal Under CGST Act Section 107 Granted with Mandatory Pre-Deposit and Merit-Based Adjudication
Case-Laws
GST
HC granted petitioner liberty to file appeal under Section 107 of CGST Act by 15th July, 2025, with mandatory pre-deposit. The court permitted appellate remedy to be adjudicated on merits without limitation bar. The pending decision in Quest Infotech case regarding consolidated show cause notice across multiple financial years shall potentially bind appellate procee
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