Nico Tiles Vs State Tax Officer
Date: February 15, 2022
Subject Matter
Pre-deposit for filing appeal cannot eschewed on the basis of subsequent events beneficial to the appellant
Summary
Appeal was preferred by the petitioner as early as on 11.03.2020. Once the petitioner undertakes the remedy of a statutory appeal under section 107 of the Act, petitioner cannot thereafter turn around and approach this Court seeking reliance upon sub…
Petitioner challenges a series of monthly assessment orders issued under section 62 of the Central Goods and Services Tax Act, 2017 (for short, ‘the Act’). As per the impugned orders of assessment, produced as Ext.P3 and Ext.P3(a) to Ext.P3(r), it was stated that petitioner having failed to furnish returns in spite of notice under section 46 of the Act, assessments have been carried ou…