Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply ...
Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
The appellate authority's order passed u/s 107 of the CGST Act, 2017/WBGST Act, 2017 is set aside. The matter is remanded back to the appellate authority with a direction to treat the deposit made by the petitioner in Form GST DRC-03 dated 30th January, 2024, as a deposit within the meaning of the notification dated 2nd November, 2023. The appellate authority is further directed to hear out and dispose of the appeal within 8 weeks from the communication of this order, providing an opportunity for personal hearing to the petitioner. The petition is disposed of by way of remand.
The appellate authority's order passed u/s 107 of the CGST Act, 2017/WBGST Act, 2017 is set aside. The matter is remanded back to the appellate authority with a direction to treat the deposit made by the petitioner in Form GST DRC-03 dated 30th January, 2024, as a deposit within the meaning of the notification dated 2nd November, 2023. The appellate authority is further directed to hear out and dispose of the appeal within 8 weeks from the communication of this order, providing an opportunity for personal hearing to the petitioner. The petition is disposed of by way of remand.
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