Once HC Directs To Avail Alternate Remedy, Appeal U/S 107 GST Cannot Be Dismissed As Not Maintainable: Allahabad High Court

The Allahabad High Court has held that once the High Court has directed the assesee to approach the appellate authority under Section 107 of the Central Goods and Service Tax Act, 2017, the appeal cannot be dismissed as not maintainable. Counsel for petitioner argued that notice and demand under Section 79 of the CGST Act were issued to the petitioner, pursuant to which it approached...