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HC permits consolidated appeal under Section 107 of CGST Act for wrongful ITC availment across multiple financial years. The petitioner is granted time until 10th July, 2025 to file the appeal with mandatory pre-deposit. The court allows challenging the GST DRC-07 form's validity before the Appellate Authority. The petition is disposed of, providing procedural relief and opportunity for the petitioner to contest the tax demand through a unified appellate process.
HC permits consolidated appeal under Section 107 of CGST Act for wrongful ITC availment across multiple financial years. The petitioner is granted time until 10th July, 2025 to file the appeal with mandatory pre-deposit. The court allows challenging the GST DRC-07 form's validity before the Appellate Authority. The petition is disposed of, providing procedural relief and opportunity for the petitioner to contest the tax demand through a unified appellate process.
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