{"id":74458,"date":"2025-11-26T14:42:47","date_gmt":"2025-11-26T09:12:47","guid":{"rendered":""},"modified":"2025-11-26T14:42:47","modified_gmt":"2025-11-26T09:12:47","slug":"writ-challenge-to-gst-assessment-remanded-appeal-delay-condoned-on-10-cash-deposit-under-section-107","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74458","title":{"rendered":"Writ challenge to GST assessment remanded, appeal delay condoned on 10% cash deposit under Section 107"},"content":{"rendered":"<p>Writ challenge to GST assessment remanded, appeal delay condoned on 10% cash deposit under Section 107<br \/>Case-Laws<br \/>GST<br \/>HC considered a writ petition challenging the impugned assessment order and consequential Order in Form GST DRC-07, preceded by a SCN in Form GST DRC-01. The statutory limitation under Section 107 of the GST enactments for filing an appeal had expired by the time the petition was instituted. Noting earlier precedents where delayed challenges led to remand on conditions of<\/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=94533\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Writ challenge to GST assessment remanded, appeal delay condoned on 10% cash deposit under Section 107Case-LawsGSTHC considered a writ petition challenging the impugned assessment order and consequential Order in Form GST DRC-07, preceded by a SCN in Form<\/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-74458","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74458","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=74458"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74458\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74458"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74458"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74458"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}