Invoice-based recovery claims remain time-barred despite separate winding-up proceedings, absent valid acknowledgment or part-payment of the disputed ...
HC dismissed the petition challenging a GST order, holding that the petitioner must first exhaust the statutory remedy of appeal under Section 107 of the GST Act. The court found no exceptional circumstances warranting direct judicial review, emphasizing the need to follow prescribed administrative appellate mechanisms. The petitioner was directed to file an appeal within four weeks, with the appellate authority considering the time spent in HC as valid for potential delay condonation. The petition was disposed of without examining the substantive merits of the original tax dispute.
HC dismissed the petition challenging a GST order, holding that the petitioner must first exhaust the statutory remedy of appeal under Section 107 of the GST Act. The court found no exceptional circumstances warranting direct judicial review, emphasizing the need to follow prescribed administrative appellate mechanisms. The petitioner was directed to file an appeal within four weeks, with the appellate authority considering the time spent in HC as valid for potential delay condonation. The petition was disposed of without examining the substantive merits of the original tax dispute.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4801
Join Channel
TaxTMI 
