Landmark GST Appeal: Petitioner Granted Conditional Relief with Mandatory Tax Demand Deposit Within Four Weeks HC allowed petitioner's challenge to GST appeal order with conditional relief. Interim order mandated depositing full tax demand within four weeks to ...
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Landmark GST Appeal: Petitioner Granted Conditional Relief with Mandatory Tax Demand Deposit Within Four Weeks
HC allowed petitioner's challenge to GST appeal order with conditional relief. Interim order mandated depositing full tax demand within four weeks to access 2nd appellate tribunal. Notice issued to revenue authorities, permitting petitioner to pursue appeal subject to tax payment compliance.
Issues involved: Challenge to 1st appellate order under GST Act, delay in preferring appeal, constitution of 2nd appellate tribunal.
Judgment Summary:
1. The writ petition was entertained due to the absence of the Second Appellate Tribunal.
2. The petitioner challenged the 1st appellate order for not admitting the appeal as per Section 107 of the GST Act.
3. Petitioner contended non-liability for tax and penalty, seeking relief as the 2nd appellate tribunal was not constituted.
4. The Revenue Standing Counsel argued against condoning the appeal delay, insisting on tax payment for appeal consideration.
5. Notice was issued to the opposite parties, with a timeline for response filing.
6. An interim measure allowed the petitioner to approach the 2nd appellate tribunal upon depositing the entire tax demand within four weeks.
7. The interim application was disposed of, and the matter was listed for further proceedings.
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