Liberty to file GST appeal granted as option of admitted liability inadvertently not changed

Tvl SLV Concrete GSTIN Vs State Tax Officer (Madras High Court) Madras High Court held that option of admitted liability inadvertently not changed to disputed liability and hence petitioner was unable to file appeal. Accordingly, liberty is granted to file an appeal after depositing 15% of disputed tax amount. Facts- In this case, aggrieved over the impugned order, the petitioner had made an attempt to file an appeal against the said order. While filing such appeal, the option of “admitted liability” will be mandatorily enabled in the portal, which means, the petitioner had admitted the en...