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Provisions expressly mentioned in the judgment/order text.
<h1>Legal challenge to January 4, 2024 decision rejected for failing to follow Master Circular and Section 70 remedies</h1> The SC dismissed the special leave petition, upholding the HC's conclusion that the petitioner's challenge to the impugned decision dated 04.01.2024 ... Time limitation - action of the respondent insofar as impugned decision dated 04.01.2024 is time barred or not - violation of Pre-consultation Circular - effect of non-compliance to Master Circulation dated 10.03.2017 - availability of alternative remedy is available to the petitioner - it was held by High Court that 'The conduct of the petitioner in not apprising the concerned authority from time to time with reference to notice issued in the year 2019-20 on more than one occasion read with in not filing ST-3 return under Section 70 of Finance Act, 1994. Therefore, the petitioner cannot take shelter to overcome alternative remedy that Circular dated 10.03.2017 to the extent before issuance of demand and show-cause notice on 15.10.2020, it is mandatory to invoke Master Circular dated 10.03.2017. Circular is to be adhered where party files return under Section 70 of the Finance Act, 1994.' HELD THAT:- There are no good ground to interfere with the impugned order passed by the High Court - SLP disposed off. 'Delay condoned.' No counsel appeared for the respondent. After hearing the petitioner's senior counsel and perusal of the record, the court found 'no good ground to interfere with the impugned order passed by the High Court.' The Special Leave Petition was disposed of, with liberty to 'avail the alternative legal remedy in accordance with law.' All pending application(s) were disposed of. The order thus affirms the High Court's decision and permits pursuit of other statutory or procedural remedies without further interference from this Court.
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