https://www.taxtmi.com/caselaws?id=462075 The HC dismissed a writ petition challenging tax assessment order dated 23.02.2023 under Section 74 of RGST/CGST Act, 2017. The petitioner failed to file statutory appeal under Section 107 within the prescribed limitation period and offered no explanation for not pursuing the available remedy. The court held that since the petitioner consciously chose not to appeal and allowed the assessment order to become final, the writ petition was not maintainable. Following SC precedent in Glaxo Smith Kline Consumer Health Care Limited, the court ruled that alternative statutory remedies must be exhausted before approaching constitutional courts. en-us Thu, 04 Apr 2024 00:00:00 +0530 Mon, 19 May 2025 15:48:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462075 The HC dismissed a writ petition challenging tax assessment order dated 23.02.2023 under Section 74 of RGST/CGST Act, 2017. The petitioner failed to file statutory appeal under Section 107 within the prescribed limitation period and offered no explanation for not pursuing the available remedy. The court held that since the petitioner consciously chose not to appeal and allowed the assessment order to become final, the writ petition was not maintainable. Following SC precedent in Glaxo Smith Kline Consumer Health Care Limited, the court ruled that alternative statutory remedies must be exhausted before approaching constitutional courts. Case-Laws GST Thu, 04 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462075