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Goods and Service TaxArticle·25 July 2026

Gauhati HC says Appeal remedy available

By J the App

Executive Summary

The Gauhati High Court held that the issues raised against a consolidated show cause notice issued under Section 74 of the CGST Act could be effectively adjudicated by the statutory appellate authority under Section 107. 

While declining to entertain the writ petition on merits, the Court extended the time for filing the appeal by 21 days and directed that no coercive action be taken until the stay application is decided.

Domain | Indirect Tax | GST

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