https://www.taxtmi.com/caselaws?id=752920 Rajasthan HC dismissed a writ petition challenging a tax assessment order under RGST/CGST Act, 2017. The petitioner failed to file statutory appeal within the prescribed limitation period under Section 107 and offered no explanation for non-filing. Following SC precedent in Glaxo Smith Kline Consumer Health Care Limited, the court held that writ jurisdiction cannot be invoked when statutory appellate remedy is deliberately not pursued within time limits. The petition was deemed non-maintainable as the petitioner consciously chose not to appeal and waited for limitation period to expire. en-us Tue, 30 Apr 2024 00:00:00 +0530 Mon, 20 May 2024 10:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752920 Rajasthan HC dismissed a writ petition challenging a tax assessment order under RGST/CGST Act, 2017. The petitioner failed to file statutory appeal within the prescribed limitation period under Section 107 and offered no explanation for non-filing. Following SC precedent in Glaxo Smith Kline Consumer Health Care Limited, the court held that writ jurisdiction cannot be invoked when statutory appellate remedy is deliberately not pursued within time limits. The petition was deemed non-maintainable as the petitioner consciously chose not to appeal and waited for limitation period to expire. Case-Laws GST Tue, 30 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752920