Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
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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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