GST Demand for Turnover Under ₹20 Lakh Must Be Appealed: Patna HC

Nishant Raj Vs Union of India through (Patna High Court) Patna High Court has directed a petitioner, Nishant Raj, to seek a remedy from the appellate authority regarding an alleged illegal GST demand. The petitioner had filed a writ petition challenging an order dated January 22, 2025, and a subsequent summary order in Form GST DRC-07 dated January 23, 2025. The petitioner’s central argument was that the demand was without jurisdiction, as his financial turnover for the period in question was below the ₹20 lakh threshold for GST registration and tax payment. This threshold is stipulate...