High Court of Himachal Pradesh
Friends Alloys v. Union of India
For assesseeRemanded
CWP NO. 4997 OF 2025
The ruling in brief
Where petitioner challenged order-in-original and GST DRC-07 summary by writ petition despite statutory remedy of appeal under section 107, petitioner was required to pursue appellate remedy and period spent in writ was to be excluded from limitation, allowing appeal to be filed within thirty days
Provisions considered
Section 107, read with section 74, of Central Goods and Services Tax Act, 2017/Himachal Pradesh Goods and Services Tax Act, 2017
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