Introduction In a significant ruling concerning appellate procedures under the CGST Act, the Kerala High Court in St. Antony Trading and Transport (P.) Ltd. v. Joint Commissioner (Appeals)[i] reiterated that an Appellate Authority (‘AA’) cannot dismiss appeals solely on the […]
In the case of Feroz Ahmed Zargar & Ors v. UT of J&K and Others.[i], the Jammu and Kashmir High Court ruled that the Trial Court does not have the authority to review its own final orders. The Hon’ble High […]
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