GST:
HC: 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 – Sri Shanmuga Motors Vs. The State Tax Officer & Anr. [Writ Petition No.11737 of 2024 and W.M.P.Nos.12817 & 12820 of 2024]
