https://www.taxtmi.com/caselaws?id=381179 The High Court of Himachal Pradesh ruled that there was no need to recall the order dated 31st December, 2018, which disposed of a writ petition regarding the appealability under Section 107 of the Central Goods and Service Tax Act, 2017. The Court clarified that if no appeal was maintainable, the Appellate Authority could address the issue after hearing the parties, allowing the writ petitioner to pursue alternative remedies. This decision underscores the importance of the Appellate Authority in determining appealability under specific provisions of the Act and ensuring parties have access to legal remedies while upholding procedural fairness and statutory rights. en-us Fri, 03 May 2019 00:00:00 +0530 Mon, 10 Mar 2025 10:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381179 The High Court of Himachal Pradesh ruled that there was no need to recall the order dated 31st December, 2018, which disposed of a writ petition regarding the appealability under Section 107 of the Central Goods and Service Tax Act, 2017. The Court clarified that if no appeal was maintainable, the Appellate Authority could address the issue after hearing the parties, allowing the writ petitioner to pursue alternative remedies. This decision underscores the importance of the Appellate Authority in determining appealability under specific provisions of the Act and ensuring parties have access to legal remedies while upholding procedural fairness and statutory rights. Case-Laws GST Fri, 03 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381179