Buddha Resorts Private Limited Vs Chief Commissioner Of Goods And Services Tax
Date: January 21, 2025
Court: High Court
Bench: Allahabad
Type: Writ Petition
Judge(s)/Member(s): Rajan Roy, Manish Kumar
Subject Matter
GST appeal availability u/s 107 doesn’t bar revision u/s 108
Summary
The petitioner filed a writ petition challenging a revisional order by the Revisional Authority under Section 108 of the U.P. Goods and Services Tax Act, 2017. The petitioner contended that the revision was improperly dismissed on the grounds of main…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. Heard learned counsel for the petitioner and learned Additional Chief Standing Counsel for the State. 2. By means of this writ petition the petitioner has challenged revisional order passed by the Revisional Authority under Section 108 of U.P. Goods and Services Tax Act, 2017. 3. The contention of the petitioner’s counsel is that the revis…