Alternate statutory remedy governs GST assessment challenge, with statutory appeal preserved and limitation objection barred for the permitted filing ...
The High Court addressed the issue of entry tax collection from a company on packing materials entering Assam for goods packing. The Court noted that Section 50 allows refund if tax is overpaid. Rule 29 sets a timeframe for refund application in Form 37, with provision for condoning delays. Referring to a previous case, the Court found no entry tax on packing materials, suggesting overpayment by the petitioner. The Court held that the petitioner must exhaust the refund process u/s 50 before seeking relief, allowing a one-month window to apply for refund. The petition was disposed of accordingly.
The High Court addressed the issue of entry tax collection from a company on packing materials entering Assam for goods packing. The Court noted that Section 50 allows refund if tax is overpaid. Rule 29 sets a timeframe for refund application in Form 37, with provision for condoning delays. Referring to a previous case, the Court found no entry tax on packing materials, suggesting overpayment by the petitioner. The Court held that the petitioner must exhaust the refund process u/s 50 before seeking relief, allowing a one-month window to apply for refund. The petition was disposed of accordingly.
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