Faceless reassessment jurisdiction turned on retrospective AO definition, with later faceless-assessment changes treated as clarificatory and procedur...
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The Rajasthan High Court held that the petition challenging an assessment order was not maintainable as the petitioner failed to file an appeal within the prescribed time u/s 107 of the RGST Act, 2017/CGST Act, 2017. Citing the Glaxo Smith Kline case, the court emphasized that writ jurisdiction cannot be invoked if the statutory remedy of appeal is foreclosed by limitation. The petitioner deliberately did not file an appeal and approached the court after the order became final. As no valid explanation was provided for not availing the statutory appeal remedy, the court dismissed the writ petition following the Supreme Court's precedent.
The Rajasthan High Court held that the petition challenging an assessment order was not maintainable as the petitioner failed to file an appeal within the prescribed time u/s 107 of the RGST Act, 2017/CGST Act, 2017. Citing the Glaxo Smith Kline case, the court emphasized that writ jurisdiction cannot be invoked if the statutory remedy of appeal is foreclosed by limitation. The petitioner deliberately did not file an appeal and approached the court after the order became final. As no valid explanation was provided for not availing the statutory appeal remedy, the court dismissed the writ petition following the Supreme Court's precedent.
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