<?xml version="1.0" encoding="UTF-8"?>
<?xml-stylesheet type="text/xsl" href="https://www.taxtmi.com/rss_sitemap/rss_feed_blog.xsl?v=1750492856"?>
<rss version="2.0" xmlns:atom="http://www.w3.org/2005/Atom">
  <channel>
    <title>2023 (9) TMI 1352 - PATNA HIGH COURT</title>
    <link>https://www.taxtmi.com/caselaws?id=443730</link>
    <description>Validity of assessment orders reviewed on plea of ex parte issuance and violation of principles of natural justice; court found petitioner failed to avail statutory appellate remedy under the BGST regime and did not file appeal within the limitation periods preserved or extended by pandemic relief, including available condonation, and therefore could not invoke extraordinary writ jurisdiction under Article 226 to reopen computation of turnover or tax liability. The court concluded no jurisdictional error, breach of natural justice or abuse of process, and dismissed the petition.</description>
    <language>en-us</language>
    <pubDate>Tue, 04 Jul 2023 00:00:00 +0530</pubDate>
    <lastBuildDate>Tue, 13 Jan 2026 14:47:00 +0530</lastBuildDate>
    <generator>TaxTMI RSS Generator</generator>
    <atom:link href="https://www.taxtmi.com/rss_feed_blog?id=727702" rel="self" type="application/rss+xml"/>
    <item>
      <title>2023 (9) TMI 1352 - PATNA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=443730</link>
      <description>Validity of assessment orders reviewed on plea of ex parte issuance and violation of principles of natural justice; court found petitioner failed to avail statutory appellate remedy under the BGST regime and did not file appeal within the limitation periods preserved or extended by pandemic relief, including available condonation, and therefore could not invoke extraordinary writ jurisdiction under Article 226 to reopen computation of turnover or tax liability. The court concluded no jurisdictional error, breach of natural justice or abuse of process, and dismissed the petition.</description>
      <category>Case-Laws</category>
      <law>GST</law>
      <pubDate>Tue, 04 Jul 2023 00:00:00 +0530</pubDate>
      <guid isPermaLink="true">https://www.taxtmi.com/caselaws?id=443730</guid>
    </item>
  </channel>
</rss>