GST Appeals Can’t Be Dismissed for Non-Maintainability if Filed on HC’s Direction

New Okhla Industrial Development Authority Vs Union of India And 3 Others (Allahabad High Court)

In the case of New Okhla Industrial Development Authority vs. Union of India & Others, the Allahabad High Court ruled that appeals under Section 107 of the CGST Act cannot be dismissed as not maintainable if the High Court itself has directed the petitioner to pursue an alternative remedy under this provision. The petitioner had filed an appeal under Section 107 after their writ petition was dismissed with such a direction. However, the appellate authority

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