{"id":70685,"date":"2025-01-03T08:45:46","date_gmt":"2025-01-03T03:15:46","guid":{"rendered":""},"modified":"2025-01-03T08:45:46","modified_gmt":"2025-01-03T03:15:46","slug":"high-court-remands-gst-case-for-fresh-order-on-merits-due-to-absence-of-statutory-appellate-tribunal","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=70685","title":{"rendered":"High Court remands GST case for fresh order on merits due to absence of statutory appellate tribunal."},"content":{"rendered":"<p>High Court remands GST case for fresh order on merits due to absence of statutory appellate tribunal.<br \/>Case-Laws<br \/>GST<br \/>HC allowed petition by remanding case to pass fresh order on merits within 3 months. Appeal against order u\/s 107 of CGST Act lies before GST Tribunal u\/s 112, but Tribunal not yet constituted. HC struck down Circular 135\/05-2020-GST dated 31.03.2020 on which impugned order based, following decisions of Guwahati, Calcutta, Rajasthan and Delhi HCs.<br \/> TMI Updates &#8211; Highlig<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=84553\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p> Case-Laws &#8211; GST &#8211; Highlights &#8211; HC allowed petition by remanding case to pass fresh order on merits within 3 months. Appeal against order u\/s 107 of CGST Act lies before GST Tribunal u\/s 112, but Tribunal not yet constituted. HC struck down Circular 135\/0<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-70685","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70685","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=70685"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70685\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=70685"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=70685"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=70685"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}