GST Order Valid Despite Unsigned DRC-07 Summary; Petition Dismissed for Not Exhausting Statutory Appeals Within Time Limit
Case-Laws
GST
HC dismissed petition challenging GST order validity based on unsigned Form DRC-07 summary and time-barred filing. Court held that petitioner failed to pursue available statutory appeal remedies within prescribed limitation period. Following SC precedent in Glaxo Smith Kline, HC found petition non-maintainable as entertaining it would contravene statut
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