Centralised assessment transfer becomes unwarranted once the searched person's assessment is complete, requiring restoration to the appropriate charge...
Co-operative deduction eligibility excludes refund and commercial-bank interest, while qualifying co-operative investments require entity-wise verific...
Enhanced tax rate on surrendered unexplained income applies prospectively, while cash-deposit telescoping requires verification of available surrender...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4807
Join Channel
TaxTMI 
