HC Remits GSTIN Cancellation for Re-consideration due to GST Tribunal Absence
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- Last Updated on 11 May, 2023
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Case Details: Abiswathika Infra v. State of Andhra Pradesh - [2023] 150 taxmann.com 201 (Andhra Pradesh)
Judiciary and Counsel Details
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- U. Durga Prasad Rao and V. Gopala Krishna Rao, JJ.
Facts of the Case
It filed writ petition since the GST Tribunal has not been constituted under Section 109 of the CGST Act and the petitioner had no other option except invoking the jurisdiction of the High Court under Article 226 of the Constitution of India.
High Court Held
The Honorable High Court noted that the petitioner preferred appeal but it was rejected. As the GST Tribunal had not been constituted, therefore, the petitioner could not be left without any remedy and so as to enable petitioner to pursue his further legal remedy, writ petition was allowed. Therefore, the Court held that matter was to be remitted back to preliminary authority to consider case of petitioner and directed to pass an appropriate order in accordance with law after verifying returns submitted by petitioner.
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