Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
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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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