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HC dismissed writ petition as order passed by GST Authority was appealable under statute
THE HON’BLE MADRAS HIGH COURT IN THE CASE OF AYISHANASRIN METAL ALLOYS PVT. LTD. V/s DEPUTY COMMISSIONER (ST) W.P. Nos. 14247 & 4288 of 2024, decided on 24-5-2024
👉 Issue:-
✔️ CAN writ petition directly filed to HC if order passed by GST Authority was appealable under statute?
👉 TheHon’ble High Court Judgement:-
✔️ Where assessee/petitioner challenged CGST/TNGST adjudication orders without evidence opportunity, High Court directed filing statutory appeals, permitting evidence submission before appellate authority to address the deficiency in writ petitions. Appellate authority to pass reasoned order after considering all evidence afresh in accordance with law.
Section 73 of Central Goods and Services Tax Act, 2017
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