Case Law Details
Veerapandi Common Effluents Treatment Plant Ltd Vs Assistant Commissioner of State Taxes (Madras High Court)
Admittedly, the petitioner has not challenged the orders passed by the Appellate Authority which culminated in the issuance of the impugned attachment orders. The petitioner contends that due to non constitution of the Tribunal, till date, the petitioner has not filed any Statutory Appeal before the Appellate Authority as against the orders passed by the Appellate Authority.
HC held that, in case of non constitution of GST Appellate Tribunal, the petitioner is always having the right to file a Writ Petition before High Court.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
The petitioner, aggrieved by the attachment orders dated 02.02.2023 and 06.02.2023 passed by the respondent as per provisions of Section 75 of the Goods and Services Tax Act, 2017 (Hereinafter referred to as GST Act) has filed this Writ Petition.
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