We've upgraded AI Search on TaxTMI with two powerful modes:
1. Basic • Quick overview summary answering your query with references• Category-wise results to explore all relevant documents on TaxTMI
2. Advanced • Includes everything in Basic • Detailed report covering: - Overview Summary - Governing Provisions [Acts, Notifications, Circulars] - Relevant Case Laws - Tariff / Classification / HSN - Expert views from TaxTMI - Practical Guidance with immediate steps and dispute strategy
• Also highlights how each document is relevant to your query, helping you quickly understand key insights without reading the full text.Help Us Improve - by giving the rating with each AI Result:
Maintainability of writ challenging GST assessment after s.107 appeal period expired; petition dismissed as time-barred Whether the writ is maintainable despite expiry of the statutory appeal period under the GST regime - HC held that a writ under Art. 226 cannot substitute ...
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Maintainability of writ challenging GST assessment after s.107 appeal period expired; petition dismissed as time-barred
Whether the writ is maintainable despite expiry of the statutory appeal period under the GST regime - HC held that a writ under Art. 226 cannot substitute the statutory appellate remedy once the limitation for filing an appeal under s.107 has expired; relying on the SC precedent, the court found the petitioner's delay fatal and that merits-based relief cannot be sought by bypassing the appellate forum. Consequence: writ petition dismissed for being time-barred.
Issues involved: The issues involved in the judgment are the challenge to an Assessment order dated 08.08.2022 for the Assessment year 2019-2020, failure to respond to a Notice and Show Cause Notice, failure to appear for a personal hearing, and the delay in filing the writ petition.
Assessment Order Challenge: The petitioner filed a writ petition against the impugned Assessment order dated 08.08.2022. The petitioner was issued with a Notice in DRC - 01A on 04.01.2021, followed by a Show Cause Notice dated 05.05.2021 in DRC - 01. Despite being asked to appear for a personal hearing on 13.12.2021, the petitioner failed to respond or appear. The order was passed on 08.08.2022, and the petitioner challenged the impugned order in the writ petition.
Failure to File Appeal: The petitioner was required to file an appeal against the Assessment order before the Appellate Commissioner under Section 107 of the GST Act, 2017 by 08.11.2022 or with an application to condone the delay of 30 days by 08.12.2022. However, the writ petition was filed on 03.08.2023, long after the impugned order was passed on 08.08.2022. The counsel for the petitioner attempted to argue on merits, but the delay in filing the petition was noted.
Legal Precedent and Dismissal: Referring to the decision of the Hon'ble Supreme Court in a specific case, it was stated that the Court cannot entertain a writ petition under Article 226 of the Constitution of India after the limitation for filing an appeal has expired. Consequently, the writ petition challenging the Assessment order was deemed liable to be dismissed. The writ petition was ultimately dismissed with no costs, and the connected writ miscellaneous petitions were closed.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
• Category-wise results to explore all relevant documents on TaxTMI
Help Us Improve - by giving the rating with each AI Result:
TaxTMI 
TaxTMI 
