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TMI Blog2023 (11) TMI 204X X X X Extracts X X X X X X X X Extracts X X X X ..... JUDGMENT This Writ Appeal is preferred against the judgment dated 27.06.2023 of a learned Single Judge in WP(C).No.18803 of 2023. 2. The brief facts necessary for the disposal of the Writ Appeal are as follows: The appellant is a proprietary-ship concern having CGST and KSGST registration. It was served with a notice under Section 61 of the Goods and Services Tax Act, 2017 (hereinafter refe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with any other option it had approached this Court under Article 226 of the Constitution of India. 3. The learned Single Judge found that inasmuch as assessment orders were passed on 07.01.2022 and had been communicated to the appellant through the GST portal, the appellant was obliged to file a statutory appeal under Section 170 of the GST Act within the prescribed time limit of four months, inc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the order, with a further period of one month towards condonation of delay, if any. The appellant, not having availed the alternate remedy under the statute, cannot feign ignorance of the statutory scheme under the GST Act, which accords a finality to those orders that have not been appealed against. The said statutory scheme of finality is not one that the learned Single Judge could have ignore ..... X X X X Extracts X X X X X X X X Extracts X X X X
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