Legal challenge to January 4, 2024 decision rejected for failing to follow Master Circular and Section 70 remedies 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 ...
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Legal challenge to January 4, 2024 decision rejected for failing to follow Master Circular and Section 70 remedies
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 lacked merit. The HC found the petitioner failed to comply with the Master Circular dated 10.03.2017 and did not avail the alternative remedy, including non-filing of ST-3 returns under Section 70, rendering the relief inappropriate. The SC found no grounds to interfere and disposed of the SLP.
"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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