GST Notice Issued Before Appeal Period Expiry Illegal: Karnataka HC

Indian Potash Limited Vs Deputy Commissioner of Commercial Taxes (Karnataka High Court) In a recent ruling, the Karnataka HC held that Notice and endorsement issued without waiting for expiry of the appeal period of three months is illegal and arbitrary and liable to be quashed. The respondent passed an order in original on 22.12.2023, which would entitle the petitioner to prefer an appeal against the said order within a period of four (4) months (3 + 1) from 22.12.2023 i.e., on or before 22.04.2024. It is the grievance of the petitioner that despite non-expiry of the appeal period of three mo...