Disposed
L Charli v. The Appellate Deputy Commissioner of GST Appeal
Madras HCWP(MD)/8570/2024
Case brief
AI extract
What is this about?
GST assessment appeal filed late after adverse order; petitioner had pre-deposited 10% of disputed tax. Court directed the Appellate Deputy Commissioner of GST Appeal to decide the appeal on merits without reference to Section 107 limitation.
What did the court decide?
Direction to the first respondent to consider and pass orders on merits in the appeal without reference to Section 107 limitation; no costs.