https://www.taxtmi.com/caselaws?id=462493 The HC dismissed a writ petition challenging tax assessment under RGST/CGST Act, 2017. The petitioner failed to file statutory appeal under Section 107 within the prescribed limitation period or extended period for condonation of delay. The petitioner received show cause notice and proper hearing opportunity before the assessment order dated 21.12.2022. The HC held the writ petition unmaintainable, following SC precedent in Glaxo Smith Kline Consumer Health Care Limited, as the petitioner consciously chose not to pursue available statutory remedy and approached the court only after limitation period expired. en-us Tue, 30 Apr 2024 00:00:00 +0530 Wed, 25 Jun 2025 21:40:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462493 The HC dismissed a writ petition challenging tax assessment under RGST/CGST Act, 2017. The petitioner failed to file statutory appeal under Section 107 within the prescribed limitation period or extended period for condonation of delay. The petitioner received show cause notice and proper hearing opportunity before the assessment order dated 21.12.2022. The HC held the writ petition unmaintainable, following SC precedent in Glaxo Smith Kline Consumer Health Care Limited, as the petitioner consciously chose not to pursue available statutory remedy and approached the court only after limitation period expired. Case-Laws GST Tue, 30 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462493