Mistaken Advice Second Chance

A writ petition is not a substitute for a GST appeal, but can the taxpayer still lose the appeal altogether? Gauhati High Court says, not necessarily.

The taxpayer had bona fide pursued writ proceedings on mistaken legal advice. So, while the Court refused to interfere with the Section 74 adjudication order, it gave the taxpayer 30 days to file the Section 107 appeal without limitation being raised. 

The message. Use the right remedy, but a genuine procedural mistake need not always kill the remedy.