Alternate statutory remedy governs GST assessment challenge, with statutory appeal preserved and limitation objection barred for the permitted filing ...
Refund of Tax paid - Block assessment - as per Section 153(3) of the Act the time limit for completion of such assessment proceedings viz. nine months had elapsed - Period of limitation after remanding back the order to AO - Revenue did not receive the order - We are unable to accede to the contention of the respondent to construe the words “is received” in section 153(3) to mean “till its received” and thereby extend the limitation in perpetuity. It has to be a reasonable period of time especially when the respondents are a party to the proceeding. - HC
Refund of Tax paid - Block assessment - as per Section 153(3) of the Act the time limit for completion of such assessment proceedings viz. nine months had elapsed - Period of limitation after remanding back the order to AO - Revenue did not receive the order - We are unable to accede to the contention of the respondent to construe the words “is received” in section 153(3) to mean “till its received” and thereby extend the limitation in perpetuity. It has to be a reasonable period of time especially when the respondents are a party to the proceeding. - HC
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