Navya Foods (P.) Ltd Vs Superintendent, Central Tax
Date: March 21, 2022
Subject Matter
Time period for filing appeal would start only when the order is uploaded in GST portal
Summary
In terms of Rule 142(5) of CGST/SGST Rules, a summary of the order issued under Section 73 shall be uploaded electronically in Form GST DRC-07 specifying therein the amount of tax, interest and penalty payable by the person chargeable with tax. The s…
Heard Sri P.Karthik Ramana, learned counsel for the petitioner, Sri B.V.S.Chalapathi Rao, learned Senior Standing Counsel, Central Board of Indirect Taxes and Customs appearing for respondent Nos. 1 and 2, and Sri N.Harinath, learned Assistant Solicitor General appearing for respondent No.3. 2. The present writ petition came to be filed under Article 226 of the Constitution of India seeking the fo…