Daily Archives: May 22, 2025

Writ petition challenging assessment order dismissed due to availability of alternate appellate remedy, absent extraordinary circumstances. Issue: Whether a writ petition challenging an assessment order is maintainable when an appealable alternate remedy is available under the Central Goods and Services Tax Act, 2017/Uttar Pradesh Goods and Services Tax Act, 2017, and the assessee fails to… Read More »

Demand raised under section 75(12) for self-assessed tax, where the tax was already included in returns, is not permissible. Issue: Can the tax authorities invoke Section 75(12) of the CGST/WBGST Act, 2017 to recover self-assessed tax that has already been included in the returns filed under Section 39, or must they initiate proceedings under Sections… Read More »