Writ against GST demand dismissed; taxpayer directed to appeal u/s 107 CGST Act with extended deadline
Case-Laws
GST
HC held the writ petition challenging the GST demand order and SCN as not maintainable in view of the efficacious statutory appellate remedy under Section 107 CGST Act. The Court found the plea of non-access to the SCN and order via “additional notices' tab” not bona fide, noting the substantial delay, absence of explanation for non-response to SCN, and non-attendance of
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