{"id":74265,"date":"2025-10-30T08:22:06","date_gmt":"2025-10-30T02:52:06","guid":{"rendered":""},"modified":"2025-10-30T08:22:06","modified_gmt":"2025-10-30T02:52:06","slug":"petitioner-allowed-to-file-appeal-under-s-107-against-january-26-2025-order-despite-payment-under-s-74-9-limitation-not-barred","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74265","title":{"rendered":"Petitioner allowed to file appeal under s.107 against January 26, 2025 order despite payment under s.74(9); limitation not barred"},"content":{"rendered":"<p>Petitioner allowed to file appeal under s.107 against January 26, 2025 order despite payment under s.74(9); limitation not barred<br \/>Case-Laws<br \/>GST<br \/>HC dismissed the writ by permitting the Petitioner, who had already paid the penalty levied under s.74(9) of the respective GST enactments, to challenge the impugned order dated 26.01.2025 before the Appellate Authority under s.107 within thirty days from receipt of this judgment. The Appellate Authority is directed to admit and decide the appea<\/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=93707\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Petitioner allowed to file appeal under s.107 against January 26, 2025 order despite payment under s.74(9); limitation not barredCase-LawsGSTHC dismissed the writ by permitting the Petitioner, who had already paid the penalty levied under s.74(9) of the r<\/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-74265","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74265","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=74265"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74265\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74265"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74265"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74265"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}