Time-barred s.107 GST disputed tax appeal and belated writ challenge remitted for fresh decision with 25% cash deposit
Case-Laws
GST
Where the statutory appeal under s. 107 of the GST enactments, 2017 had become time-barred and the assessee invoked writ jurisdiction belatedly, the Court held that, consistent with prior similar orders, the interests of revenue and the assessee could be balanced by setting aside the impugned order and directing a de novo decision on merits subject to a pr
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