Habeas corpus challenge to arrest safeguards remains maintainable, but substantial compliance with reasons-to-believe requirement defeats the petition...
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In a case before the High Court, the issue was the correctness of an order that was issued in the wrong name but with the correct GSTIN of the petitioner, Srinivasan Charitable and Educational Trust. The Court held that the petitioner can file a statutory appeal u/s 107 of the GST Act within 30 days, upon depositing 10% of the disputed tax. The Appellate Commissioner must then hear and decide the appeal within three months. The petitioner must also be given an opportunity to be heard. The petition was disposed of accordingly.
In a case before the High Court, the issue was the correctness of an order that was issued in the wrong name but with the correct GSTIN of the petitioner, Srinivasan Charitable and Educational Trust. The Court held that the petitioner can file a statutory appeal u/s 107 of the GST Act within 30 days, upon depositing 10% of the disputed tax. The Appellate Commissioner must then hear and decide the appeal within three months. The petitioner must also be given an opportunity to be heard. The petition was disposed of accordingly.
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