Section 112 Appeal Cannot Be Bypassed Over Cryptic GST Order: Kerala HC

Advertisement Emmanuval Rubber Traders Mavudi Vs Joint Commissioner of State Tax (Kerala High Court) The Kerala High Court dismissed a writ petition challenging an appellate order passed under the CGST/SGST Acts, 2017, holding that the petitioner had an effective statutory remedy of a second appeal under Section 112 of the CGST Act. The petitioner had initially challenged an assessment order passed under Section 73 of the CGST Act before the first appellate authority, which partly rejected the petitioner’s contentions. Instead of filing a second appeal, the petitioner invoked the writ jur...