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Informative

Individual alleges GST Demand Illegal Due to Turnover Below ₹20 Lakh: Patna HC Directs to take Appellate Remedy

Update / Judgement Date

07 Aug 2025

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

Appeal Against OrderGST

The Patna High Court has directed an individual, who alleges that a GST demand is illegal due to their turnover being below ₹20 lakh, to take an "appellate remedy." The court’s decision reinforces the legal principle that a taxpayer must first exhaust all available remedies before approaching a higher court. The ruling serves as a crucial reminder to taxpayers to follow the correct legal procedures.