Appeal Blocked Due to ‘Nil Disputed Tax’: HC Orders GSTN to Fix Portal

Agarwal Aromas Private Limited Vs Union of India And 3 Others (Allahabad High Court)

The petitioner challenged the inability to file a statutory appeal under Section 107 of the UPGST Act against an adjudication order dated 30.05.2025 passed under Section 74. The central grievance was that although the petitioner had deposited the disputed tax amount before the passing of the impugned order—solely to limit the dispute arising from the show cause notice—the petitioner had consistently objected to the proposed tax, interest, and penalty. According to the petitioner, this prior dep

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