https://www.taxtmi.com/caselaws?id=764149 The Madras High Court noted that the appellate authority had rejected the taxpayer's Section 107 CGST Act appeal while the Tribunal under Section 112 had not yet been constituted. The impugned appellate orders were stated to have relied on Circular No. 135/05-2020-GST dated 31.03.2020, and the text records that similar orders in an identical situation had already been remitted after that circular was struck down. The orders were set aside and the matter was remanded for fresh consideration on merits in accordance with law. en-us Thu, 05 Dec 2024 00:00:00 +0530 Fri, 03 Jan 2025 08:45:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764149 The Madras High Court noted that the appellate authority had rejected the taxpayer's Section 107 CGST Act appeal while the Tribunal under Section 112 had not yet been constituted. The impugned appellate orders were stated to have relied on Circular No. 135/05-2020-GST dated 31.03.2020, and the text records that similar orders in an identical situation had already been remitted after that circular was struck down. The orders were set aside and the matter was remanded for fresh consideration on merits in accordance with law. Case-Laws GST Thu, 05 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764149