Telangana HC Allows GST Appeal Against Section 74 Demand

Abhi Constructions Vs Joint Commissioner of Central Tax (Telangana High Court) Telangana High Court Allows GST Assessee to Pursue Statutory Appeal Against Section 74 Demand; Directs Consideration of Delay Condonation  The Telangana High Court reiterated that disputes arising from adjudication orders passed under Section 74 of the GST Act should ordinarily be pursued before the statutory appellate authority. While declining to examine the merits of the tax demand, the Court granted liberty to the taxpayer to file an appeal and directed the appellate authority to consider the issue of delay by ...