Sri Sai Nadha Educational Society v. the Additional Commissioner
Case brief
What is this about?
The High Court disposed of two writ petitions challenging a penalty demand under Section 122(1)(XI) of the CGST Act, as the GST Tribunal for Andhra Pradesh is now functional. The petitioner was granted eight weeks to file a second appeal before the Tribunal under Section 112, with interim directions extended for twelve weeks.
What did the court decide?
Writ petitions disposed of; petitioner granted 8 weeks to file second appeal before GST Tribunal under Section 112; interim directions extended for 12 weeks; original orders to be returned by registry.