Tax Appeal Dismissed: Strict Adherence to Limitation Period Bars Judicial Review Under Statutory Remedy Provisions

Tax Appeal Dismissed: Strict Adherence to Limitation Period Bars Judicial Review Under Statutory Remedy ProvisionsCase-LawsGSTHC dismissed the writ petition challenging tax assessment orders, finding the appeal time-barred under the 2017 Act. The appellat

Tax Appeal Dismissed: Strict Adherence to Limitation Period Bars Judicial Review Under Statutory Remedy Provisions
Case-Laws
GST
HC dismissed the writ petition challenging tax assessment orders, finding the appeal time-barred under the 2017 Act. The appellate authority correctly rejected the appeal filed beyond the prescribed limitation period, with no power to condone delay beyond one month. Relying on Supreme Court precedent, the HC held that where statutory remedy is foreclosed by li

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =