Allocation of registration charges: contractual clause overriding statutory presumption allowed as deduction against capital gain after unrebutted doc...
Expenditure tied to investments yielding exempt income restricted to attributable costs; broader disallowance disallowed and adjustments to WDV and mi...
Admissibility of Investigative Statements invalidated reliance on coerced emails and valuation redetermination, resulting in set aside of penalties an...
The HC declined to entertain the writ petition because an effective statutory appeal remedy before the CGST Appellate Tribunal was available. It noted that the Tribunal under Section 112 of the CGST Act had started functioning and that, under the notified extension, appeals against orders communicated before 01.04.2026 could be filed up to 30.06.2026. As the impugned order-in-appeal fell within that category, the petitioner could raise the same grounds before the Tribunal. The petitioner was relegated to the appellate remedy with liberty to file the appeal within the extended period.
The HC declined to entertain the writ petition because an effective statutory appeal remedy before the CGST Appellate Tribunal was available. It noted that the Tribunal under Section 112 of the CGST Act had started functioning and that, under the notified extension, appeals against orders communicated before 01.04.2026 could be filed up to 30.06.2026. As the impugned order-in-appeal fell within that category, the petitioner could raise the same grounds before the Tribunal. The petitioner was relegated to the appellate remedy with liberty to file the appeal within the extended period.
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