Laches
2 articles
Different Statute, Different Subject Matter: Delhi High Court Refuses to Let a Concluded DGGI Fraud Probe Shield a Separate Section 73 Demand
A script-services company facing a ₹10.57 crore input tax credit demand argued that a state GST officer's proceedings were barred because the Directorate General of GST Intelligence had already investigated it — and that investigation had since concluded. The Delhi High Court disagreed on every ground: the statutory appeal was never filed, the writ came two years late, and the two notices, issued under different sections for different reasons, were never the same subject matter to begin with.
13 min readTwo and a Half Years Too Late: Telangana High Court Declines to Examine a Section 62 Best-Judgment Assessment on the Ground of Delay
A taxpayer challenged a best-judgment GST assessment order two and a half years after it was passed, arguing that filing his return afterwards meant the order stood automatically withdrawn. The Telangana High Court never reached that argument — it dismissed the petition for delay, exposing a gap between the taxpayer's account of why he could not act sooner and the actual timeline on record.
13 min read