Section 161 Cannot Be Used to Review GST Appeal Orders: Allahabad HC

Opasil Pigments And Chemicals (P) Ltd Vs State of U.P. And 2 Others (Allahabad High Court) The case of Opasil Pigments And Chemicals (P) Ltd. vs. State of U.P. And 2 Others centered on a dispute over the recall of a favorable appellate order under the Goods and Services Tax (GST) Act. The petitioner, Opasil Pigments, challenged an order passed by a tax authority that unilaterally recalled a previous appellate decision which had quashed a penalty imposed on the company. The Allahabad High Court ultimately ruled in favor of the petitioner, holding that the recall was illegal and violated the pro...