https://www.taxtmi.com/caselaws?id=444060 A writ petition sought to stay and revoke recovery proceedings and to restrain unilateral fixation of GST liability on the ground that no proper hearing was afforded. The HC held the challenge to the 2019 assessment order was not maintainable because the assessee had not availed the statutory appellate remedy and had approached the writ court after nearly four years, warranting refusal of interference under Art. 226; consequently, the writ was dismissed. On the request for instalments, the HC noted the Commissioner's power under s. 80 CGST Act to permit up to 12 instalments and permitted the assessee to apply within seven days, directing the Commissioner to decide within seven days thereafter. en-us Fri, 15 Sep 2023 00:00:00 +0530 Mon, 12 Jan 2026 14:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444060 A writ petition sought to stay and revoke recovery proceedings and to restrain unilateral fixation of GST liability on the ground that no proper hearing was afforded. The HC held the challenge to the 2019 assessment order was not maintainable because the assessee had not availed the statutory appellate remedy and had approached the writ court after nearly four years, warranting refusal of interference under Art. 226; consequently, the writ was dismissed. On the request for instalments, the HC noted the Commissioner's power under s. 80 CGST Act to permit up to 12 instalments and permitted the assessee to apply within seven days, directing the Commissioner to decide within seven days thereafter. Case-Laws GST Fri, 15 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444060