9911796707
TMI Blog2024 (2) TMI 177X X X X Extracts X X X X X X X X Extracts X X X X ..... ner was rejected vide Ext.P1 order stating that it was not filed within the time limit prescribed u/s 54(1) of the said Act, i.e. two years from the relevant date as prescribed for the period - HELD THAT:- There are no ground to entertain such a writ petition, which has been filed seeking for a direction to consider order dated 17.12.2020 afresh by filing an application as late as on 9.3.2022. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s brother-in-law, Sri.Vibin V.C., also is engaged in execution of the works contracts and is also an assessee under the provisions of the CGST/SGST Act. It is submitted that the brother-in-law of the petitioner did not discharge tax liability for the months of January and March, 2018, in the financial year 2017-18, for an amount of Rs.1,09,292/- and committed default till 26.10.2020. The petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X
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