https://www.taxtmi.com/caselaws?id=448706 The court dismissed the writ petition as withdrawn after the petitioner chose to pursue an appeal under Section 107 of the CGST/KGST Act, 2017. The petitioner initially challenged the validity of Ext. P1 order and the applicability of Section 16(4) of the CGST and Kerala State GST Acts, arguing for an extension of due dates and claiming the section was unconstitutional in denying Input Tax Credit. With the extension of the appeal filing deadline, the petitioner opted for the appellate remedy, and the court granted permission to proceed with the appeal. en-us Wed, 17 Jan 2024 00:00:00 +0530 Sat, 27 Jan 2024 08:34:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448706 The court dismissed the writ petition as withdrawn after the petitioner chose to pursue an appeal under Section 107 of the CGST/KGST Act, 2017. The petitioner initially challenged the validity of Ext. P1 order and the applicability of Section 16(4) of the CGST and Kerala State GST Acts, arguing for an extension of due dates and claiming the section was unconstitutional in denying Input Tax Credit. With the extension of the appeal filing deadline, the petitioner opted for the appellate remedy, and the court granted permission to proceed with the appeal. Case-Laws GST Wed, 17 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448706