Appeal Under Section 107 GST Act Cannot Be Dismissed As Non-Maintainable After HC Suggests Alternate Remedy: Allahabad High Court

In a significant development, the Allahabad High Court has ruled that the appeal filed by an assessee under Section 107 of the Central Goods and Services Tax Act, 2017 cannot be dismissed as "not maintainable" once the High Court has directed the assessee to approach the appellate authority. The Court’s decision comes after a dispute over the dismissal of an appeal, which was initially filed against a demand and notice…