GST Appeal Rejected for ITC Pre-Deposit Set Aside; Hearing on Merits Directed

Lenovo India Private Limited Vs Commissioner of Central Tax (Karnataka High Court) The Karnataka High Court considered a writ petition challenging an appellate order passed by the Commissioner of Central Tax (Appeals), which had dismissed the petitioner’s statutory appeal without examining the merits. The petitioner sought quashing of the Order-in-Appeal dated 13.04.2023 and a direction to reconsider the appeal on merits. The material on record showed that the petitioner was aggrieved by an Order-in-Original dated 29.03.2022 passed by the Adjudicating Authority. Against this order, the petit...