Writ Petitions are rejected with liberty to the petitioner to file an appeal before the appellate authority.
Section 73 of the CGST Act, 2017 –– Order ––The petitioner challenged an order of assessment cum demand dated 31.10.2020. The petitioner submitted that in reply to show cause, certain documents and information were furnished by the petitioner but those aspects had not been properly considered. The court observed that there has been an appellate remedy provided under Section 107 of the Act, which can very well be availed by the petitioner. In every Tax Statute, there is hierarchy of authorities provided for preferring further appeal, revisions etc. Such appeal remedies shall be availed by the assesses/taxpayers without default.
Held that:- The Hon’ble High Court rejected the writ Petition with liberty to the petitioner to file an appeal before the appellate authority and if any such appeal is filed, the time taken or consumed by the petitioner in filing these writ petitions can be excluded for calculating the limitation period.
Writ Petitions are rejected with liberty to the petitioner to file an appeal before the appellate authority.
Section 73 of the CGST Act, 2017 –– Order ––The petitioner challenged an order of assessment cum demand dated 31.10.2020. The petitioner submitted that in reply to show cause, certain documents and information were furnished by the petitioner but those aspects had not been properly considered. The court observed that there has been an appellate remedy provided under Section 107 of the Act, which can very well be availed by the petitioner. In every Tax Statute, there is hierarchy of authorities provided for preferring further appeal, revisions etc. Such appeal remedies shall be availed by the assesses/taxpayers without default.
Held that:- The Hon’ble High Court rejected the writ Petition with liberty to the petitioner to file an appeal before the appellate authority and if any such appeal is filed, the time taken or consumed by the petitioner in filing these writ petitions can be excluded for calculating the limitation period.