https://www.taxtmi.com/caselaws?id=419588 The HC dismissed the writ petition challenging an ex-parte tax demand order passed by Joint Commissioner under Finance Act, 1994. Despite the petitioner's non-participation in proceedings following show cause notice, the court held that appellate remedy remained available. Even after repeal of Finance Act, 1994 and enforcement of CGST Act, 2017, the petitioner's right of appeal was preserved under Section 174(2)(c) of CGST Act, which saves accrued rights and liabilities. The court ruled the order was appealable either under Section 84 of repealed Finance Act, 1994 or Section 107 of CGST Act, 2017, directing petitioner to pursue statutory appeal instead of writ jurisdiction. en-us Wed, 09 Mar 2022 00:00:00 +0530 Tue, 01 Apr 2025 17:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419588 The HC dismissed the writ petition challenging an ex-parte tax demand order passed by Joint Commissioner under Finance Act, 1994. Despite the petitioner's non-participation in proceedings following show cause notice, the court held that appellate remedy remained available. Even after repeal of Finance Act, 1994 and enforcement of CGST Act, 2017, the petitioner's right of appeal was preserved under Section 174(2)(c) of CGST Act, which saves accrued rights and liabilities. The court ruled the order was appealable either under Section 84 of repealed Finance Act, 1994 or Section 107 of CGST Act, 2017, directing petitioner to pursue statutory appeal instead of writ jurisdiction. Case-Laws GST Wed, 09 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419588