2025 (4) TMI 1501

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.... B. Civil Writ Petition No. 2957/2024 - -<br>GST<br>HON&#39;BLE THE CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA AND HON&#39;BLE MR. JUSTICE ANAND SHARMA For Petitioner(s) : Ms. Sweta Soni For Respondent(s) : None. ORDER PER (HON. SHARMA, J.) 1. By way of filing the instant writ petition, the petitioner has assailed the legality, validity and propriety of order dated 30.10.2023 (Ann....

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....ioner has also stated that although petitioner initially submitted application for rectification and subsequently also filed an appeal under Section 107 of the Act of 2017, yet the appeal was not entertained by the Appellate Authority on account of being time barred. 3. We perused the record of the writ petition and heard learned counsel for the petitioner. 4. It has been argued by the couns....

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....instant case, as per the facts submitted by the petitioner in memo of writ petition, the appeal against the assessment orders dated 13.06.2023 & 19.05.2023 was filed on 26.10.2023, which is admittedly beyond the period of limitation prescribed under the Act of 2017. Nowhere, it has been stated in the memo of petition by the petitioner that at any point of time, request was made by the petitioner f....

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....dy of appeal against that order stood foreclosed by law of limitation. The Hon'ble Supreme Court after examining the question with regard to the maintainability of the writ petition after expiry of statutory limitation period has given a clear verdict that under the circumstances, where the assessee had failed to avail the remedy of appeal within limitation, the High Court cannot entertain the wri....