Failure to enrol in Common GST Portal within Time Limit and belated Filing of Appeal: Orissa HC refuses to Remand Matter to AO for Reassessment

enrol in Common GST Portal - Common GST Portal - GST Portal - belated Filing of Appeal - Filing of Appeal - Orissa Highcourt - AO - Reassessment - taxscan

The Orissa High Court, in view of the alternative efficacious remedy available to the petitioner, has refused to remand the matter to the Assessing Officer for reassessment when the assessee had failed to enrol in the common Goods and Services Tax (GST) Portal within the prescribed statutory time limit. The appellant had also failed to…

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