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AI Drafter - (New and Powerful) ✕
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether the writ petition challenging the Order-in-Appeal was maintainable when an appeal lay to the Appellate Tribunal under the Central Goods and Services Tax Act, 2017 and the limitation for filing such appeal had not expired.
Analysis: The Order-in-Appeal was appealable under Section 112 of the Central Goods and Services Tax Act, 2017. The Appellate Tribunal had started functioning at Guwahati, and by virtue of Notification No. S.O. 4220[E] dated 17.09.2025, an appeal in the relevant class of cases could be filed up to 30.06.2026. The grounds urged in the writ petition were held to be available in the statutory appeal.
Outcome: The writ petition was not entertained and liberty was reserved to the petitioner to file an appeal under Section 112 of the Central Goods and Services Tax Act, 2017 on or before 30.06.2026.
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