Writ Petition Dismissed for Delay Beyond Limit and Valid GST Portal Notice Under Sections 74, 107, and 169
Case-Laws
GST
The HC dismissed the writ petition on grounds of inordinate delay exceeding three years from the assessment order. The petitioner conceded receipt of the show cause notice via the common GST portal, confirming knowledge of proceedings under Section 74 of the GST Act. The Court emphasized that under Section 107, the appellate authority may condone delay only up to thir
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