Telangana HC Permits Delayed GST Appeal After Withdrawal of Writ Petition in Section 73 Demand Case

Smt. Tatikonda Dhana laxmi Vs Superintendent of Central Tax and another (Telangana High Court) Telangana High Court Permits Delayed GST Appeal After Withdrawal of Writ Petition in Section 73 Demand Case   In another important procedural relief under GST law, the Telangana High Court allowed the taxpayer to pursue the statutory appellate remedy despite delay in filing the appeal against a GST demand order passed under Section 73 of the CGST Act. The Court reiterated that where a taxpayer had bona fide approached the High Court through writ proceedings, the appellate authority should consider ...