SC Upholds Section 107 Appeal Remedy, Extends GST Appeal Time

Chetan Cabletronices Private Limited Vs Union of India & Ors. (Supreme Court of India) The Supreme Court declined to interfere with the Rajasthan High Court’s order, which had disposed of the writ petitions on the ground that the petitioners had an effective alternative remedy by way of an appeal under Section 107 of the CGST Act. The High Court had granted liberty to the petitioners to file appeals before the Appellate Authority and directed that, if filed within thirty days, the appeals should be decided on merits without examining the question of limitation. It also permitted the ...