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This court do not express any opinion and leave it to the wisdom of the appellate authority to consider all these issues which are related to best judgment assessment

Section 107 of the CGST Act — Appeal -- The petitioner sought directions for quashing of an appellate order dated 05.03.2020, whereby the appeal preferred by the petitioner has been rejected; for quashing of the ex parte order of assessment dated 14.09.2019 in form GST ASMT- 13. The petitioner submitted that the grounds submitted in the appeal i.e. applicability of provisions of Sections 16, 37, 39, 44 and 62 of the Act have not been considered at all. The court observed that the Tribunal envisaged under the provisions of the said Act has yet not been constituted. It would be proper if the petitioner approaches the appellate authority highlighting the issues raised before this Court. Held that:- The Hon’ble High Court directed the Petitioner to appear before the appellate authority, either through physical or digital mode on 30.11.2020 at 10.30 A.M. and the appellate authority shall consider all aspects and take a decision, within a period of two months.