https://www.taxtmi.com/caselaws?id=752258 The HC dismissed a writ petition challenging tax, interest and penalty determination on royalty under RGST/CGST Act, 2017. The petitioner failed to file statutory appeal within the prescribed limitation period under Section 107 and allowed the assessment order to become final. The court found no plausible explanation for not pursuing the statutory remedy. Following SC precedent in Assistant Commissioner v. Glaxo Smith Kline Consumer Health Care Limited, the petition was held not maintainable as the petitioner consciously chose not to file appeal despite being given proper hearing opportunity through show cause notice. en-us Thu, 04 Apr 2024 00:00:00 +0530 Mon, 06 May 2024 18:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752258 The HC dismissed a writ petition challenging tax, interest and penalty determination on royalty under RGST/CGST Act, 2017. The petitioner failed to file statutory appeal within the prescribed limitation period under Section 107 and allowed the assessment order to become final. The court found no plausible explanation for not pursuing the statutory remedy. Following SC precedent in Assistant Commissioner v. Glaxo Smith Kline Consumer Health Care Limited, the petition was held not maintainable as the petitioner consciously chose not to file appeal despite being given proper hearing opportunity through show cause notice. Case-Laws GST Thu, 04 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752258