Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>SC Upholds HC Dismissal of Writ Petition u/s 73 CGST Act; Advises Consideration of Remedy Attempts on Appeal.</h1> <h3>M/s CLASSIC DECORATORS Versus SALES TAX OFFICER</h3> M/s CLASSIC DECORATORS Versus SALES TAX OFFICER - TMI The Supreme Court, comprising Hon'ble Mr. Justice J.B. Pardiwala and Hon'ble Mr. Justice R. Mahadevan, addressed a Special Leave Petition where the petitioner sought to challenge an order under Section 73 of the Central Goods and Services Tax Act, 2017. The High Court had previously declined to entertain the Writ Petition on the grounds that the petitioner had an 'alternative efficacious remedy' available through an appeal. The Supreme Court found 'no good reason to interfere' with the High Court's decision. However, the Court noted that if the petitioner chooses to appeal the order under Section 73, the Appellate Authority should consider that the petitioner initially sought remedies through the High Court and the Supreme Court, particularly regarding any issues of limitation. The Special Leave Petition and any pending applications were disposed of accordingly.