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The order is appealable under Section 107 of CGST Act, 2017 and merely because the petitioner has to pre-deposit, therefore, instead of appeal present petition is filed, this court is not inclined to cause indulgence. petition fails and is dismissed.

Section 74 of the CGST Act, 2017 —Show Cause Notice – The petitioner, a dealer of Car aggrieved that having been subjected to summons under Section 70 of the Act, simultaneously has been subjected to intimation by respondent no. 4 in Form GST DRC-01A for all three years wherein the amount payable by the petitioner was determined. The petitioner submitted that the intimation by respondent No.4 is per se illegal when tested on the anvil of the letter No.DOF No.CBEC/20/43/01/2017-GST (Pt.) dated 05.10.2018 issued by the CBIC. The court observed that the petitioner was subjected to SCN under Section 74, which culminated into a final order on 30.09.2020, and the order is appealable under Section 107. Held that:- The Hon’ble High Court dismissed the petition.