Mandatory textile export qualifiers distinguish flame-retardant fabrics from other listed fabrics for automated identification under the textiles ince...
Personal liberty safeguards restrict arrest after court-directed GST appearance, requiring interim release where authorities overreach pending proceed...
Alternative statutory remedy and delay bar GST writ challenges despite pending rectification, while distinct subject matter permits parallel proceedin...
Validity of assessment order - Period of limitation of 3 years u/s 73 of GST - the three years period ends only on 30.09.2021 within which since the order dated 08.07.2021 has been passed it is saved by limitation. - Insofar as other merits of the case like submission of supporting documents etc., this Court need not go into those aspects and that matter has to be necessarily gone into by the appellate authority before whom the petitioner can file appeal under Section 107 of the Act. - Petition dismissed - HC
Validity of assessment order - Period of limitation of 3 years u/s 73 of GST - the three years period ends only on 30.09.2021 within which since the order dated 08.07.2021 has been passed it is saved by limitation. - Insofar as other merits of the case like submission of supporting documents etc., this Court need not go into those aspects and that matter has to be necessarily gone into by the appellate authority before whom the petitioner can file appeal under Section 107 of the Act. - Petition dismissed - HC
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TaxTMI 
TaxTMI 
