Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
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 
of 4794
Join Channel
TaxTMI 
