Composite GST notices across tax periods breach separate limitation requirements, permitting fresh period-compliant proceedings where lawfully availab...
The HC dismissed the writ petition filed by the petitioner company, holding that appeals under Section 107 of the Act are subject to the statutory limitation (four months under ss.107(1) and (4)) and that the delay in filing could not be condoned. The court relied on prior co-ordinate bench precedent affirming strict adherence to the limitation period. Findings of no breach of natural justice were recorded, as the petitioner had participated in the proceedings and received the Order-in-Original. The petitioner's reliance on the alleged illegibility of the order was rejected as a procedural remedy available to the petitioner which was not availed. Petition accordingly dismissed and matters disposed.
The HC dismissed the writ petition filed by the petitioner company, holding that appeals under Section 107 of the Act are subject to the statutory limitation (four months under ss.107(1) and (4)) and that the delay in filing could not be condoned. The court relied on prior co-ordinate bench precedent affirming strict adherence to the limitation period. Findings of no breach of natural justice were recorded, as the petitioner had participated in the proceedings and received the Order-in-Original. The petitioner's reliance on the alleged illegibility of the order was rejected as a procedural remedy available to the petitioner which was not availed. Petition accordingly dismissed and matters disposed.
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