Spn Enterprises v. The Deputy State Tax Officer-1 (St) (FAC)-1
Case brief
What is this about?
GST assessment order challenged by writ. Court granted liberty to file statutory appeal before the Appellate Authority subject to depositing 50% of disputed tax in cash from Electronic Cash Ledger within thirty days; appeal to be heard on merits without limitation bar.
What did the court decide?
Liberty to file statutory appeal subject to depositing 50% of disputed tax within 30 days; appeal to be decided on merits without reference to limitation.