Transferable duty credit scrips validity and bona fide transferee entitlement to exemption upheld where scrips were subsisting at import, appeals allo...
Classification of knocked down motor vehicle component imports: Notification benefit denied because items are standalone non kit parts requiring subst...
Reassessment against a deceased assessee: procedural defect mandates fresh reassessment; nonresponsive petitioner may be treated as legal representati...
A writ challenge to GST adjudication was not maintainable where the dispute turned on contested factual issues better suited to the appellate forum. The court reiterated that alternative remedy is not an absolute bar, but writ interference is limited to recognised exceptions such as lack of jurisdiction, breach of natural justice, violation of fundamental rights, or challenge to vires. Here, the claim that the assessee rendered only limited facilitative services raised factual questions, and the record showed that a personal hearing was granted and the defence considered. The petition was therefore disposed of, with liberty to file the statutory appeal and the writ period to be counted for limitation.
A writ challenge to GST adjudication was not maintainable where the dispute turned on contested factual issues better suited to the appellate forum. The court reiterated that alternative remedy is not an absolute bar, but writ interference is limited to recognised exceptions such as lack of jurisdiction, breach of natural justice, violation of fundamental rights, or challenge to vires. Here, the claim that the assessee rendered only limited facilitative services raised factual questions, and the record showed that a personal hearing was granted and the defence considered. The petition was therefore disposed of, with liberty to file the statutory appeal and the writ period to be counted for limitation.
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