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    <title>2024 (5) TMI 312 - RAJASTHAN HIGH COURT</title>
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    <description>HC dismissed writ petition challenging tax, interest and penalty determination under RGST/CGST Act. Petitioner failed to file statutory appeal within prescribed limitation period under Section 107 or maximum condonable period thereafter. Court held petitioner received show cause notice and hearing opportunity but consciously chose not to appeal, allowing assessment order to become final. Following SC precedent in Glaxo Smith Kline case, writ petition was not maintainable as alternative statutory remedy was available but not pursued.</description>
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      <title>2024 (5) TMI 312 - RAJASTHAN HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=752259</link>
      <description>HC dismissed writ petition challenging tax, interest and penalty determination under RGST/CGST Act. Petitioner failed to file statutory appeal within prescribed limitation period under Section 107 or maximum condonable period thereafter. Court held petitioner received show cause notice and hearing opportunity but consciously chose not to appeal, allowing assessment order to become final. Following SC precedent in Glaxo Smith Kline case, writ petition was not maintainable as alternative statutory remedy was available but not pursued.</description>
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      <pubDate>Thu, 04 Apr 2024 00:00:00 +0530</pubDate>
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