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Series of assessment orders shall be kept in abeyance for a period of one month, so as to enable the petitioner to move the Appellate Authority in the meanwhile.

Assessment — The challenge in the writ petition is against the series of assessment orders that were passed in relation to the petitioner for the month of August 2017 to March 2018. The assessments were completed under Section 62 of the GST Act. The petitioner has an effective alternative remedy by way of an appeal before the Appellate Authority under the Act. Petition disposed of with the directions that the series of assessment orders shall be kept in abeyance for a period of one month, so as to enable the petitioner to move the Appellate Authority in the meanwhile. — Wild Tree Resorts by The Legend Private Limited Vs. The State Tax Officer, The Commissioner of State Goods And Service Tax, State of Kerala [2019] 19 TAXLOK.COM 064 (Kerala)