Dismissed
M/S Satyanarayana Sri Gopal Malani v. Union of India
Telangana HCWP/15909/2023
Case brief
AI extract
What is this about?
The High Court dismissed a writ petition challenging a tax demand under the CGST Act for short payment under the Reverse Charge Mechanism. The Court held that if the issue amounts to inadequate consideration, the remedy lies in an appeal before the appellate authority rather than this Court, as it is not an absolute denial of natural justice. The petition was dismissed.
What did the court decide?
The petitioner is granted liberty to approach the appellate authority under Rule 109A of the CGST Rules within 30 days to assail the order; the writ petition is dismissed.