Validity of assessment order - Best Judgement Assessment - ...

Court Upholds Assessment Orders; Petitioners Directed to File Appeals u/s 74 for Alternative Remedy.

December 2, 2020

Case Laws GST HC

Validity of assessment order - Best Judgement Assessment - taking note of the non-filing of returns by the assessee, proceedings under Section 74 were initiated and completed through the passing of Exts.P2 to P4 assessment orders - Writ Petition is disposed off by dismissing the challenge against assessment orders and relegating the petitioners to their alternate remedy of filing statutory appeals against the said assessment orders before the first appellate authority. - HC

View Source

← Previous Next →

Validity of assessment order - Best Judgement Assessment - ...

Court Upholds Assessment Orders; Petitioners Directed to File Appeals u/s 74 for Alternative Remedy.

December 2, 2020

Case Laws GST HC

You may also like:

The High Court dismissed the writ petition filed against the Assessment Order, as the petitioner had already availed the statutory remedy of filing an appeal before the...

Challenge to summary order passed against the petitioner u/s 74 - The court rejected the petitioner's claim of not being granted a personal hearing, stating that the...

The Orissa High Court held that the writ petition challenging an order passed under Section 74 of the OGST Act, 2017 was not maintainable due to being filed after the...

In the case before Patna High Court, the issue was the condonation of delay in filing an appeal under sections 73 and 74 of the BGST Act. The court held that appeals...

The Rajasthan High Court held that the petition challenging an assessment order was not maintainable as the petitioner failed to file an appeal within the prescribed...

The High Court dismissed the writ petition filed by the petitioner challenging the validity of the order determining the amount of tax u/s 74 of the U.P. G.S.T. Act,...

The High Court, considering that the petitioner's certain pleas were not taken into account while issuing the notice u/s 74(1) and that the limitation for filing an...

The court dismissed the appeal filed by the petitioner on the ground of limitation. The petitioner relied on a notification dated 02.11.2023, which allowed appeals...

Petitioner availed alternate remedy of filing substantive appeal against assessment order and notices issued u/ss 148A and 148 of the Act. Court held that if assessment...

Time Limitation - Rejection of appeal filed by the petitioner - Physical copies being submitted on 24.04.2023, beyond the condonable period while electronic filing was...

The court acknowledged the technical issues faced by the petitioners in filing the appeal online and affixing the digital signature. It held that the appellate authority...

The case involves a challenge to Assessment Orders for multiple Assessment Years u/s 74 of the respective GST enactments, 2017. The petitioner failed to provide proper...

Court considered condonation of delay in filing appeal, mismatch between petitioner's GSTR 1 and GSTR 3B returns. Held appeal was rejected as filed 29 days beyond...

HC dismissed petitioner's writ challenging assessment order u/s 147 r/w 144B, holding petitioner failed to make out case for interference. Petitioner filed appeal before...

Provisional orders of attachment issued u/s 83 can be challenged by filing objection u/r 159(5). Petitioner did not file objection. Respondents issued fresh provisional...

Quick Updates: