{"id":73134,"date":"2025-09-08T13:37:08","date_gmt":"2025-09-08T08:07:08","guid":{"rendered":""},"modified":"2025-09-08T13:37:08","modified_gmt":"2025-09-08T08:07:08","slug":"petition-dismissed-s-168-cgst-only-empowers-binding-instructions-non-compliance-makes-orders-invalid-unless-adjudicated-delay-not-excused","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=73134","title":{"rendered":"Petition dismissed; s.168 CGST only empowers binding instructions, non-compliance makes orders invalid unless adjudicated, delay not excused"},"content":{"rendered":"<p>Petition dismissed; s.168 CGST only empowers binding instructions, non-compliance makes orders invalid unless adjudicated, delay not excused<br \/>Case-Laws<br \/>GST<br \/>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<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=92324\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Petition dismissed; s.168 CGST only empowers binding instructions, non-compliance makes orders invalid unless adjudicated, delay not excusedCase-LawsGSTThe HC dismissed the petition and declined to interfere with the impugned assessment orders, which rema<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-73134","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/73134","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=73134"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/73134\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=73134"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=73134"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=73134"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}