M/S. Hal Offshore Limited vs. The Assistant Commissioner Of (GST) And (Central Excise)
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Before: and
Heard learned counsel for the petitioner and learned Senior Standing Counsel for the respondents.
Against the impugned order, the petitioner had filed an Appeal in A.No. 93/2023-GST-TRY(ADC), which came to be dismissed by the Appellate Commissioner by an order, dated 28.11.2024 on the ground that the petitioner has failed to pre-deposit the mandatory amount prescribed under Section 107 of GST Act, 2017. 3. Since the petitioner has opted to file an appeal against the impugned order in A.No.93/2023-GST-TRY(ADC) before the Appellate Commissioner/second 2/4 https://www.mhc.tn.gov.in/judis respondent herein, the challenge to the impugned order is unsustainable. However, it is open to the petitioner to challenge the order of the Appellate Commissioner, dated 28.11.2024 in the manner known to law.
With the above liberty, this Writ Petition is dismissed. No costs. Consequently, connected miscellaneous petitions are closed. Index : Yes / No 11.06.2025 Internet : Yes / No apd 3/4 https://www.mhc.tn.gov.in/judis C.SARAVANAN, J.
apd
2025 4/4 https://www.mhc.tn.gov.in/judis
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