Chhattisgarh HC Allows GST Appeal Against Ex-Parte Orders

Archana Mishra Vs Superintendent Office (Chhattisgarh High Court)

Chhattisgarh High Court has directed the Goods and Services Tax (GST) Department to unfreeze the bank account of Archana Mishra, a small entrepreneur. Mishra had petitioned the court seeking the release of Rs. 6,72,000, which was frozen by tax authorities.

Mishra challenged two ex-parte orders dated August 31, 2023, and December 25, 2023, issued by the Assistant Commissioner and Superintendent of Central GST & Central Excise, respectively, for the financial year 2017-18. She sought to quash the demand for

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