Duty to monitor GST portal: failure to challenge assessment promptly counts as laches; appeal allowed only on enhanced pre-deposit.
Case-Laws
GST
Assessee's duty to monitor the GST web portal and consequent estoppel: after participation in proceedings and failure to produce documents or attend hearings, the petitioner could not credibly claim ignorance of an uploaded assessment order, and delay of eleven months constituted laches leading to dismissal of the writ as meritless. Effect: ca
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