{"id":70841,"date":"2025-01-28T08:24:49","date_gmt":"2025-01-28T02:54:49","guid":{"rendered":""},"modified":"2025-01-28T08:24:49","modified_gmt":"2025-01-28T02:54:49","slug":"high-court-up-gst-revision-allowed-without-exhausting-appeals-section-108-only-requires-appeal-filing-not-completion","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=70841","title":{"rendered":"High Court: UP GST Revision Allowed Without Exhausting Appeals, Section 108 Only Requires Appeal Filing Not Completion."},"content":{"rendered":"<p>High Court: UP GST Revision Allowed Without Exhausting Appeals, Section 108 Only Requires Appeal Filing Not Completion.<br \/>Case-Laws<br \/>GST<br \/>HC quashed the revisional order regarding maintainability u\/s 108 of U.P. GST Act, 2017. The court clarified that Section 108(2) language &#8220;order has been subject to appeal&#8221; means an appeal must have been actually filed, not that appeal must be exhausted before seeking revision. The Revisional Authority&#39;s approach was contradictory &#8211; discussing merits whil<\/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=85251\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>High Court: UP GST Revision Allowed Without Exhausting Appeals, Section 108 Only Requires Appeal Filing Not Completion.Case-LawsGSTHC quashed the revisional order regarding maintainability u\/s 108 of U.P. GST Act, 2017. The court clarified that Section 10<\/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-70841","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70841","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=70841"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70841\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=70841"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=70841"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=70841"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}