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


Quick Summary
The Rajasthan High Court has dismissed a writ petition filed by M/s. Thekedar Nand Lal Sharma against an assessment order. The court ruled that a writ petition cannot be used to challenge an assessment order if the statutory appeal remedy under the CGST Act was not pursued within the given time limit. The petitioner failed to file an appeal and allowed the order to become final before approaching the High Court.

Court :
Rajasthan High Court

Brief :
The Hon'ble Rajasthan High Court in the case of M/s. Thekedar Nand Lal Sharma v. State of Rajasthan and Ors.[D.B. Civil Writ Petition No. 1437/2024 dated April 30, 2024] dismissed the writ petition and held that, the writ petition against Assessment Order is not maintainable when remedy of appeal is not availed during the period of limitation.

Citation :
D.B. Civil Writ Petition No. 1437/2024 dated April 30, 2024

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Bimal Jain
Published in GST
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