https://www.taxtmi.com/caselaws?id=797032 Statutory GST appellate remedy under Section 107 remained available against an ex parte adjudication order, but documented medical exigencies and the substantial tax, interest and penalty created a prima facie basis for protective intervention. The petitioner was permitted to file the statutory appeal subject to the prescribed pre-deposit and payment of costs. The appellate authority must entertain and determine the appeal independently and expeditiously. The merits of the input tax credit demand and the validity of the ex parte adjudication remain for determination in the appellate proceedings. en-us Tue, 11 Aug 2026 00:00:00 +0530 Fri, 14 Aug 2026 07:18:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797032 Statutory GST appellate remedy under Section 107 remained available against an ex parte adjudication order, but documented medical exigencies and the substantial tax, interest and penalty created a prima facie basis for protective intervention. The petitioner was permitted to file the statutory appeal subject to the prescribed pre-deposit and payment of costs. The appellate authority must entertain and determine the appeal independently and expeditiously. The merits of the input tax credit demand and the validity of the ex parte adjudication remain for determination in the appellate proceedings. Case-Laws GST Tue, 11 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797032