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2023 (10) TMI 855 - HC - GSTTime limitation for filing Petition - petition filed beyond statutory period of limitation - HELD THAT:- The Hon'ble Supreme Court in Assistant Commissioner (CT) LTU, Kakinada and others Vs. Glaxo Smith Kline Consumer Health Care Limited, [2020 (5) TMI 149 - SUPREME COURT] has held that High Courts cannot entertain the writ petition against assessment orders beyond the period of statutory period - As per the decision of the Hon'ble Supreme Court in Glaxo Smith Kline Consumer Health Care Limited, a writ petition beyond the statutory period of limitation is not maintainable and is liable to be dismissed. Since these writ petitions have been filed beyond the statutory period of limitation prescribed under Section 107 of the Respective GST Act Enactment of 2017 for filing statutory appeal they are liable to be dismissed. Reading of the impugned orders also indicates that the tax liability determined is the net liability after adjustment of ITC in GSTR- 2A. Therefore, even on this count there is no case made out for interfering with the Impugned Assessment Orders. Petition dismissed.
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