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Informative

Challenge against Order passed u/s 74 of CGST Act: Kerala HC Directs to appeal before GSTAT Considering Brink of Constitution

Update / Judgement Date

13 Apr 2025

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

Appeal Against OrderGST

The Kerala High Court directed the petitioner to file an appeal before the GST Appellate Tribunal (GSTAT) against an order passed under the CGST Act, considering that the tribunal is on the brink of constitution. The court acknowledged the current absence of a functional GSTAT but advised the petitioner to be ready to file the appeal as soon as the tribunal is established, highlighting the importance of exhausting the appellate remedies available under the GST law.