GST:
High Court Quashes appellate order creating tax demand inspite of ‘non-satisfaction’ of s. 74 ingredients:
- Madras High Court sets aside an appellate order where the tax proposal under section 74 was confirmed without satisfying its requirements.
- The original tax order against the assessee was dismissed in appeal due to submission beyond the allowable period.
- The High Court noticed that the delay in filing the appeal was only 21 days beyond the condonable period.
- The Deputy Commissioner (ST)(GST)(Appeals) was directed to consider the appeal on its merits.
- The High Court instructed that the appeal should be addressed without regard to the limitation period in the writ petition.
High Court Madras in Sri Shanmuga Motors Vs. The State Tax Officer & Anr. [Writ Petition No.11737 of 2024 and W.M.P.Nos.12817 & 12820 of 2024]
