Ratification of resignation acceptance validates separation retrospectively, while withdrawal may be refused through reasoned administrative discretio...
Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
Page of 4800
Press 'Enter' after typing page number.
161 to 180 of 96000 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
The HC dismissed the writ petition on grounds of inordinate delay exceeding three years from the assessment order. The petitioner conceded receipt of the show cause notice via the common GST portal, confirming knowledge of proceedings under Section 74 of the GST Act. The Court emphasized that under Section 107, the appellate authority may condone delay only up to thirty days beyond the prescribed period. Since the petition was filed well beyond this condonable period, it was held to be non-maintainable. Furthermore, service of notice through the GST portal was deemed valid under Section 169 of the GST Act, negating any claim of non-service. Consequently, the writ petition was dismissed for being barred by delay and failure to comply with statutory timelines.
The HC dismissed the writ petition on grounds of inordinate delay exceeding three years from the assessment order. The petitioner conceded receipt of the show cause notice via the common GST portal, confirming knowledge of proceedings under Section 74 of the GST Act. The Court emphasized that under Section 107, the appellate authority may condone delay only up to thirty days beyond the prescribed period. Since the petition was filed well beyond this condonable period, it was held to be non-maintainable. Furthermore, service of notice through the GST portal was deemed valid under Section 169 of the GST Act, negating any claim of non-service. Consequently, the writ petition was dismissed for being barred by delay and failure to comply with statutory timelines.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4800
Join Channel
TaxTMI 
