Writ Petition Rejected: GST S.73 Order Challenge Barred for Bypassing S.107 Appeal and Limitation under Arts.226/227
Case-Laws
GST
The HC dismissed the writ petition filed by A against the adjudication order passed under S.73 of the GST Act on the ground of non-maintainability. It held that a statutory appellate remedy under S.107 was available and the appellate authority's power to condone delay is strictly confined to an additional thirty days beyond the initial three-month limitation
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