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HC allowed the appellate remedy under Section 107 of CGST Act, 2017, permitting the Petitioner to file an appeal by 10th July, 2025 with pre-deposit. The appeal, if filed within the stipulated timeframe, will not be dismissed on limitation grounds and will be heard on merits. The court explicitly left open the issue regarding the validity of the impugned notifications, making the order subject to the Supreme Court's decision in the pending SLP. The petitioner was granted a belated opportunity to challenge the order while preserving the right to contest notification validity in future proceedings.
HC allowed the appellate remedy under Section 107 of CGST Act, 2017, permitting the Petitioner to file an appeal by 10th July, 2025 with pre-deposit. The appeal, if filed within the stipulated timeframe, will not be dismissed on limitation grounds and will be heard on merits. The court explicitly left open the issue regarding the validity of the impugned notifications, making the order subject to the Supreme Court's decision in the pending SLP. The petitioner was granted a belated opportunity to challenge the order while preserving the right to contest notification validity in future proceedings.
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