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Appeal filed after unsuccessful writ proceedings against same assessment order amounted to abuse of process of court: HC
THE HON’BLE ANDHRA PRADESH HIGH COURT IN THE CASE OF Reddy Enterprises V/s Appellate Authority & Additional Commissioner (ST) Writ Petition No. 12355 of 2024, decided on 5-7-2024
👉 Issue:-
✔️ Can Appeal be filed after unsuccessful writ proceedings against same assessment order?
👉 The Hon’ble High Court Judgement:-
✔️ Where assessee filed belated statutory appeal after unsuccessful writ proceedings against same assessment order, filing of appeal held to be abuse of process of court.
Section 107 of Central Goods and Services Tax Act, 2017
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