Rejection of GST Appeal for Manual Filing Despite Demerger, Technical Issues Invalid

Ultratech Cement Limited Vs Commissioner (Appeals) CGST & CE (Calcutta High Court)

Calcutta High Court has intervened in a procedural dispute involving Ultratech Cement Limited, remanding an appeal back to the Appellate Authority after it was dismissed solely due to manual filing. The case, Ultratech Cement Limited Vs Commissioner (Appeals) CGST & CE, highlights the practical challenges faced by taxpayers navigating GST compliance, particularly in scenarios involving corporate restructuring and system limitations.

The petitioner, Ultratech Cement Limi

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