https://www.taxtmi.com/caselaws?id=403845 The petitioner challenged the appellate order under the Central Goods and Services Tax Act, contending that the orders by the Assessing Officer were not appealable. The court emphasized the importance of adhering to statutory timelines for filing appeals and dismissed the petition due to significant delays in filing appeals challenging assessment orders under Section 62 of the CGST Act. The judgment highlighted the assessment process for non-filers of returns under Section 62, empowering officers to assess tax liability in such cases. en-us Tue, 02 Feb 2021 00:00:00 +0530 Mon, 24 Mar 2025 10:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403845 The petitioner challenged the appellate order under the Central Goods and Services Tax Act, contending that the orders by the Assessing Officer were not appealable. The court emphasized the importance of adhering to statutory timelines for filing appeals and dismissed the petition due to significant delays in filing appeals challenging assessment orders under Section 62 of the CGST Act. The judgment highlighted the assessment process for non-filers of returns under Section 62, empowering officers to assess tax liability in such cases. Case-Laws GST Tue, 02 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403845