Demand confirmed – no reply to Form GST DRC-01; rectification time-barred under Section 161; 30-day appeal with 50% deposit allowed

Demand confirmed – no reply to Form GST DRC-01; rectification time-barred under Section 161; 30-day appeal with 50% deposit allowedCase-LawsGSTHC held the demand confirmed where the petitioner failed to reply to the Notice in Form GST DRC-01 and rejected

Demand confirmed – no reply to Form GST DRC-01; rectification time-barred under Section 161; 30-day appeal with 50% deposit allowed
Case-Laws
GST
HC held the demand confirmed where the petitioner failed to reply to the Notice in Form GST DRC-01 and rejected the rectification application under Section 161 as time-barred and meritless, finding no procedural infirmity in the assessment order. The writ petition was dismissed as filed long after the statutory period for appeal had lapsed. Th

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