https://www.taxtmi.com/caselaws?id=384377 Writ relief against a fiscal assessment was declined where the petitioner remained silent for years after service of the appellate order, leaving the challenge barred by delay and laches. The Court also held that composition benefit under section 4(7)(d) required strict compliance with the statutory conditions, including prior filing of Form VAT 250, and the petitioner could not rely on omission of section 4(7)(c) or on the limited memo/circular relief meant for qualifying unregistered apartment builders. A limitation plea for part of the assessment period, involving mixed questions of fact and law, was not entertained in writ jurisdiction and the assessment and recovery notice remained undisturbed. en-us Tue, 30 Apr 2019 00:00:00 +0530 Mon, 12 Aug 2019 07:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384377 Writ relief against a fiscal assessment was declined where the petitioner remained silent for years after service of the appellate order, leaving the challenge barred by delay and laches. The Court also held that composition benefit under section 4(7)(d) required strict compliance with the statutory conditions, including prior filing of Form VAT 250, and the petitioner could not rely on omission of section 4(7)(c) or on the limited memo/circular relief meant for qualifying unregistered apartment builders. A limitation plea for part of the assessment period, involving mixed questions of fact and law, was not entertained in writ jurisdiction and the assessment and recovery notice remained undisturbed. Case-Laws VAT and Sales Tax Tue, 30 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384377