Tax deduction compliance and payee income recognition govern consultancy disallowance, while no exempt income prevents related expenditure disallowanc...
Derivative abetment liability fails when correctly declared imported components establish no underlying improper importation by the principal importer...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
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The petitioner challenged the assessment order solely on the ground of not availing the statutory remedy of appeal. The court held that the petitioner did not file an appeal and allowed the assessment order to become final, subsequently approaching the court through a writ petition to challenge the tax, interest, and penalty determination. The petitioner was given an opportunity for a hearing, and the impugned order was passed thereafter. No plausible explanation was provided for not resorting to the statutory appeal remedy. The petitioner consciously chose not to file an appeal u/s 107 of the RGST/CGST Act, 2017, allowing the limitation period and the maximum condonable delay period to expire. Having not preferred an appeal, the writ petition was dismissed as not maintainable.
The petitioner challenged the assessment order solely on the ground of not availing the statutory remedy of appeal. The court held that the petitioner did not file an appeal and allowed the assessment order to become final, subsequently approaching the court through a writ petition to challenge the tax, interest, and penalty determination. The petitioner was given an opportunity for a hearing, and the impugned order was passed thereafter. No plausible explanation was provided for not resorting to the statutory appeal remedy. The petitioner consciously chose not to file an appeal u/s 107 of the RGST/CGST Act, 2017, allowing the limitation period and the maximum condonable delay period to expire. Having not preferred an appeal, the writ petition was dismissed as not maintainable.
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