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GST - Highlights / Catch Notes

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Maintainability of writ petition where the assessee has failed ...


Assessee cannot file writ petition if statutory appeal deadline missed; limitation period must be respected.

May 22, 2023

Case Laws     GST     HC

Maintainability of writ petition where the assessee has failed to file the statutory appeal within the prescribed time limit - After expiry of the limitation period of filing appeal, the writ petition filed by the petitioner challenging the impugned order is not maintainable. - HC

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