M/S Satnam Overseas v. Union of India & Anr.
Case brief
What is this about?
The Division Bench held that a writ petition challenging an impugned order under Section 73 of the CGST Act is not maintainable as the petitioner has a statutory remedy of appeal under Section 107. The Court clarified that a fresh appeal filed within two weeks would be considered.
What did the court decide?
The petition is disposed of while clarifying that an appeal filed within two weeks will be considered uninfluenced by the question of delay.