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Case Law Details

Case Name : Abhiram Marketing Services Limited Vs Union of India (Chhattisgarh High Court)
Appeal Number : WPT No. 5 of 2025
Date of Judgement/Order : 10/01/2025
Related Assessment Year :
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Abhiram Marketing Services Limited Vs Union of India (Chhattisgarh High Court)

High Court Dismisses Petition Challenging Notification No. 56/2023 Due to Availability of Alternative Remedy Under Section 107 of CGST Act

Petitioner is a registered taxpayer with GSTIN under CGST & SGST. The petitioner was a dealer engaged in the business of trading stoves, ranges, grates and cookers etc. During COVID, CBDT issued certain notifications extending time limit for compliance of any action by authorities or tax payers. Notification No.56/2023- Central Tax dated 28

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