Educational approval requires mandatory State registration, but incidental surplus and trustee-owned land do not prove private benefit or profit motiv...
Judicial review of settlement orders cannot reopen settled customs notices, while statutory interest remains subject to verification and quantificatio...
Customs Broker licence lending for consideration justified revocation where exporter authorisation and client verification obligations were also breac...
A writ petition may be entertained against an appealable GST order when the appellate tribunal is not functional, but only to prevent a litigant from being left remediless. Once the GST Appellate Tribunal became functional and the appeal period was specifically notified, the dispute had to be pursued before that statutory forum. The earlier non-availability of the tribunal did not waive the mandatory pre-deposit required for an appeal under Section 112(8), and the writ court could not permit circumvention of that condition. The petitioner was directed to file an appeal before the GSTAT within the notified timeline after making the requisite deposit, with the merits of the first appellate order left open.
A writ petition may be entertained against an appealable GST order when the appellate tribunal is not functional, but only to prevent a litigant from being left remediless. Once the GST Appellate Tribunal became functional and the appeal period was specifically notified, the dispute had to be pursued before that statutory forum. The earlier non-availability of the tribunal did not waive the mandatory pre-deposit required for an appeal under Section 112(8), and the writ court could not permit circumvention of that condition. The petitioner was directed to file an appeal before the GSTAT within the notified timeline after making the requisite deposit, with the merits of the first appellate order left open.
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