High Court not Appellate Authority under KGST Act to Examine Merit of Assessment/Refund Order: Kerala HC [Read Order]

High Court not Appellate Authority under KGST Act to Examine Merit of Assessment/Refund Order, rules Kerala HC

By Kalyani B. Nair - On May 5, 2024 5:00 pm - 2 mins read

High Court - Appellate Authority - KGST Act - Examine Merit - Assessment - Refund Order - Kerala HC - taxscan

The Kerala High Court in a recent decision held that the High Court is not appellate authority under the Kerala Goods and Service Tax Act, 2017 ( KGST Act ) to examine merit of assessment/refund order. The petitioner is a registered dealer under the provisions of the Kerala Value Added Tax Act, 2003, and is…

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