HC sets aside appellate order rejecting GST appeal for non-payment of pre-deposit under Section 107
Case-Laws
GST
The HC set aside an appellate authority's order under Section 107 of the WBGST/CGST Act, 2017, which had rejected petitioner's appeal for non-payment of pre-deposit amount. Despite petitioner having statutory remedy before appellate tribunal, the HC noted the tribunal remains unconstituted. Considering petitioner had already deposited equivalent pre-deposit amount, the HC de
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