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Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
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Availability of the GST Appellate Tribunal rendered the writ challenge unnecessary, as the Court noted that the Tribunal had been constituted, its procedural rules notified, and Members appointed. The petitioner was therefore relegated to the statutory appellate remedy, and the Court declined to examine the impugned orders on merits. An appeal was permitted to be filed within the period notified by the Central Government, with a direction that no limitation objection be raised if filed within that period. The amount already deposited under the interim order was treated as compliance with the statutory pre-deposit requirement, subject to production of the certified copy of the interim order and proof of deposit, and any appeal defects were to be cured within the stipulated time.
Availability of the GST Appellate Tribunal rendered the writ challenge unnecessary, as the Court noted that the Tribunal had been constituted, its procedural rules notified, and Members appointed. The petitioner was therefore relegated to the statutory appellate remedy, and the Court declined to examine the impugned orders on merits. An appeal was permitted to be filed within the period notified by the Central Government, with a direction that no limitation objection be raised if filed within that period. The amount already deposited under the interim order was treated as compliance with the statutory pre-deposit requirement, subject to production of the certified copy of the interim order and proof of deposit, and any appeal defects were to be cured within the stipulated time.
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