GST Appeal Availability Doesn’t Automatically Bar Section 108 Revision: Allahabad HC

Buddha Resorts Private Limited Vs Chief Commissioner Of Goods And Services Tax (GST) Lko. Zone And Another (Allahabad High Court) The Allahabad High Court recently quashed a revisional order passed under Section 108 of the Uttar Pradesh Goods and Services Tax (GST) Act, 2017. The case, Buddha Resorts Private Limited vs. Chief Commissioner of Goods and Services Tax, involved a dispute regarding the maintainability of a revision petition. The petitioner, Buddha Resorts, had challenged an order under Section 73 of the Act. While an appeal was an available remedy, the petitioner opted for a revisi...