Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pe...
The Orissa High Court held that the writ petition challenging an order passed under Section 74 of the OGST Act, 2017 was not maintainable due to being filed after the limitation period and without exhausting the alternative remedy of filing an appeal. The court emphasized the importance of adhering to statutory appeal procedures and cited the Supreme Court's decision in Assistant Commissioner (CT) LTU, Kakinada. The court also noted that even though the petitioner was not physically served the order, its availability on the common portal constituted valid service. Ultimately, the court dismissed the petition as not maintainable.
The Orissa High Court held that the writ petition challenging an order passed under Section 74 of the OGST Act, 2017 was not maintainable due to being filed after the limitation period and without exhausting the alternative remedy of filing an appeal. The court emphasized the importance of adhering to statutory appeal procedures and cited the Supreme Court's decision in Assistant Commissioner (CT) LTU, Kakinada. The court also noted that even though the petitioner was not physically served the order, its availability on the common portal constituted valid service. Ultimately, the court dismissed the petition as not maintainable.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4792
Join Channel
TaxTMI 
