https://www.taxtmi.com/caselaws?id=438873 The SC dismissed the writ petition challenging a tax assessment order due to procedural non-compliance. The petitioner failed to file an appeal within the prescribed time limit and wrongfully claimed input tax credit. The court emphasized the importance of utilizing statutory remedies under Section 107 of the BGST Act before invoking extraordinary jurisdiction under Article 226, thereby upholding the dismissal of the appeal. en-us Thu, 18 May 2023 00:00:00 +0530 Thu, 17 Apr 2025 12:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438873 The SC dismissed the writ petition challenging a tax assessment order due to procedural non-compliance. The petitioner failed to file an appeal within the prescribed time limit and wrongfully claimed input tax credit. The court emphasized the importance of utilizing statutory remedies under Section 107 of the BGST Act before invoking extraordinary jurisdiction under Article 226, thereby upholding the dismissal of the appeal. Case-Laws GST Thu, 18 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438873