Petition dismissed; s.168 CGST only empowers binding instructions, non-compliance makes orders invalid unless adjudicated, delay not excused
Case-Laws
GST
The HC dismissed the petition and declined to interfere with the impugned assessment orders, which remain effective until set aside by a court or competent authority. The court held that s.168 CGST confers only a power to issue binding instructions to tax authorities; non-compliance renders consequent orders invalid but not void ab in
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =