High Court of Karnataka Quashes Appellate Order Dismissing GST Appeal as Time-Barred Without Considering Merits — Directs Restoration and Fresh Adjudication. Pre-deposit of 10% of disputed tax demand is mandatory for maintainability of appeal under Section 107(6) of CGST Act, 2017, but appellate authority must consider condonation of delay on merits if sufficient cause is shown.
19 Jun 2024The petitioner, M/s Hitachi Energy India Limited, filed a writ petition under Articles 226 and 227 of the Constitution of India challenging the order ...
