Writ Petition against Assessment Order not maintainable when remedy of appeal not availed during the period of limitation

Writ Petition against Assessment Order not maintainable when remedy of appeal not availed during the period of limitation

Introduction

In a recent case before the Hon’ble Rajasthan High Court, a significant ruling was delivered regarding the maintainability of writ petitions against Assessment Orders when the remedy of appeal has not been availed within the period of limitation. The case of M/s. Thekedar Nand Lal Sharma v. State of Rajasthan and Ors. shed light on crucial aspects of tax law and judicial recourse.

Facts of the Case

M/s. Thekedar Nand Lal Sharma, herein referred to as “the Petitioner,” lodged a writ petition challenging the Show Cause Notice (SCN) issued by the Revenue Department on October 28, 2022, and the subsequent Order dated March 2, 2023, under Section 74 of the Central Goods and Services Tax Act, 2017 (CGST Act). Feeling aggrieved by these actions, the Petitioner sought recourse by filing a writ petition before the Hon’ble High Court.

Issue

The pivotal question before the court was whether a writ petition against an Assessment Order remains maintainable when the aggrieved party fails to avail the remedy of appeal within the stipulated period of limitation.

Held

In D.B. Civil Writ Petition No. 1437/2024, the Hon’ble Rajasthan High Court provided its ruling:

Liked the post? Share this:
editor
editor@nyca.in
No Comments

Post A Comment

Disclaimer

We have taken all steps to ensure that the information on the website has been obtained from reliable sources and is accurate. However, this website is not intended to give legal, tax, accounting or other professional guidance. We recommend appropriate advice be taken prior to initiating action on specific issues.