https://www.taxtmi.com/caselaws?id=760445 Where a petitioner was earlier directed to pursue the statutory appellate remedy under Section 107 of the CGST Act, the appellate authority could not later reject the appeal as premature or not maintainable. The High Court held that the maintainability-based dismissal was unsustainable because the dispute had to be examined on merits in light of the earlier direction to avail the appellate remedy. The order was set aside and the matter remanded to the appellate authority for fresh decision on merits without raising any objection as to maintainability. en-us Thu, 17 Oct 2024 00:00:00 +0530 Mon, 12 May 2025 14:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760445 Where a petitioner was earlier directed to pursue the statutory appellate remedy under Section 107 of the CGST Act, the appellate authority could not later reject the appeal as premature or not maintainable. The High Court held that the maintainability-based dismissal was unsustainable because the dispute had to be examined on merits in light of the earlier direction to avail the appellate remedy. The order was set aside and the matter remanded to the appellate authority for fresh decision on merits without raising any objection as to maintainability. Case-Laws GST Thu, 17 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760445