GST Appellate Authority must consider Grounds raised in Memorandum even while Considering Appeal Ex Parte: Patna HC [Read Order]
According to sub-sections (8), (9), (10), (11), and (12) of Section 107 of the GST Act, the Appellate Authority has an obligation to assess the merits, even in ex parte proceedings, stated the court.
By Navasree A.M - On October 23, 2024 1:32 pm - 2 mins read
The Patna High Court ruled that the Goods and Services Tax ( GST ) appellate authority must consider the grounds raised in the memorandum even while considering the appeal ex parte. The court provided the taxpayer with an opportunity to submit supporting documents, despite ample time provided by the appellate authority to the petitioner to…
Your free access to Taxscan has Expired
To read the article, get a premium account.
Taxscan Premium
Why should you subscribe?
Enjoy our website without interruptions from advertisements
Receive Daily newsletters
Receive realtime Telegram/Whatsapp news updates
Download original Judgements / Order / Notifications / Circulars, etc