Transfer-pricing aggregation of distinct support-service and subcontract transactions was rejected, while debt-free receivables attracted no notional ...
Customs exemptions cover photovoltaic assembly machinery and PVF backsheets, while fully declared cleared imports may avoid confiscation and penalties...
Specific tariff classification for LCD devices overrides treatment as electricity-meter parts, defeating differential duty, extended limitation, and p...
Stayed disciplinary punishment does not establish unfitness for insolvency professional registration; reconsideration must disregard mere pendency of ...
Indirect corporate control can create related-party status, excluding financial creditors from Committee of Creditors representation, participation an...
Scientific research association approval requires continuing SIRO status, annual donation reporting, and donor certificates for the approved foundatio...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4886 
