Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
A writ challenge to a CGST adjudication order was rejected as not maintainable because the dispute turned on disputed facts and factual inferences better suited to appellate scrutiny. The Court held that alternate remedy is not an absolute bar, but writ interference is confined to recognised exceptions such as lack of jurisdiction, breach of natural justice, fundamental rights, or vires challenge. No denial of hearing was made out, as notice, personal hearing and a reply had been given. At most, the impugned order involved an error in exercise of jurisdiction, remediable in appeal. Liberty to file the statutory appeal was granted, and time spent in writ proceedings was to be counted for limitation.
A writ challenge to a CGST adjudication order was rejected as not maintainable because the dispute turned on disputed facts and factual inferences better suited to appellate scrutiny. The Court held that alternate remedy is not an absolute bar, but writ interference is confined to recognised exceptions such as lack of jurisdiction, breach of natural justice, fundamental rights, or vires challenge. No denial of hearing was made out, as notice, personal hearing and a reply had been given. At most, the impugned order involved an error in exercise of jurisdiction, remediable in appeal. Liberty to file the statutory appeal was granted, and time spent in writ proceedings was to be counted for limitation.
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