https://www.taxtmi.com/caselaws?id=752604 The HC dismissed a writ petition challenging a GST assessment order dated 22.03.2023 levying tax, interest and penalty on royalty. The petitioner failed to file statutory appeal under Section 107 of RGST/CGST Act within the prescribed limitation period or extended period for condonation of delay. The petitioner was given proper hearing opportunity through show cause notice but consciously chose not to appeal, waiting for limitation period to expire before approaching HC. Relying on SC precedent in Glaxo Smith Kline Consumer Health Care Limited, the HC held that writ petition challenging assessment order solely on ground that statutory appeal remedy was time-barred is not maintainable and dismissed the petition. en-us Tue, 30 Apr 2024 00:00:00 +0530 Tue, 14 May 2024 02:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752604 The HC dismissed a writ petition challenging a GST assessment order dated 22.03.2023 levying tax, interest and penalty on royalty. The petitioner failed to file statutory appeal under Section 107 of RGST/CGST Act within the prescribed limitation period or extended period for condonation of delay. The petitioner was given proper hearing opportunity through show cause notice but consciously chose not to appeal, waiting for limitation period to expire before approaching HC. Relying on SC precedent in Glaxo Smith Kline Consumer Health Care Limited, the HC held that writ petition challenging assessment order solely on ground that statutory appeal remedy was time-barred is not maintainable and dismissed the petition. Case-Laws GST Tue, 30 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752604