https://www.taxtmi.com/caselaws?id=779646 HC dismissed the writ as time-barred, holding the assessment order upheld and the rectification application rightly rejected; no procedural infirmity warranted interference. The court noted the statutory appeal period had expired and would not extend time generally, but granted liberty to file a statutory appeal within 30 days from receipt of the order provided the appellant deposits 50% of the disputed tax in cash. If the appeal is filed with the deposit, the Deputy Commissioner (GST Appeals), Salem, is directed to decide it without further reference to limitation. Petition disposed. en-us Tue, 23 Sep 2025 00:00:00 +0530 Thu, 09 Oct 2025 08:54:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779646 HC dismissed the writ as time-barred, holding the assessment order upheld and the rectification application rightly rejected; no procedural infirmity warranted interference. The court noted the statutory appeal period had expired and would not extend time generally, but granted liberty to file a statutory appeal within 30 days from receipt of the order provided the appellant deposits 50% of the disputed tax in cash. If the appeal is filed with the deposit, the Deputy Commissioner (GST Appeals), Salem, is directed to decide it without further reference to limitation. Petition disposed. Case-Laws GST Tue, 23 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779646