Disposed
Sri Sai Nadha Educational Society v. the Additional Commissioner
Andhra Pradesh HCWP/27518/2024
Case brief
AI extract
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 has been constituted and is functioning. The court left it open for the petitioner to approach the Tribunal by way of second appeal under Section 112 of the GST Act within eight weeks. Interim directions were extended for twelve weeks, and original/appellate orders were directed to be returned.
What did the court decide?
Petitioner granted eight weeks to file second appeal before the GST Tribunal under Section 112 of the GST Act; interim directions extended for twelve weeks; registry directed to return original/appellate orders; no order as to costs.