Timing mismatch in income recognition requires verification whether receipts were already taxed in an earlier year; matter remitted for fresh examinat...
FOB transaction value and export incentives: customs valuation cannot override contractual export benefits or support confiscation without valid proof...
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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