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2019 (10) TMI 1009 - ALLAHABAD HIGH COURTMaintainability of delay condonation application - the assessee had filed first appeal that came to be dismissed as beyond time - HELD THAT:- While the assessee claims that it had filed compounding application and therefore, could not have been subjected to tax, the supplementary counter affidavit filed by the State discloses that during the assessment year in question, the assessee filed its return of regular assessment of tax and did not opt for compounding. There is no merit in the contention that it had been wrongly subjected to tax - Petition dismissed.
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