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...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
Writ jurisdiction was not available to challenge a GST assessment when the statutory appeal under Section 107 was the proper remedy and had been allowed to lapse. The SC accepted electronic upload of the assessment order as sufficient communication, rejected the plea of ignorance of the portal notice, and relied on the petitioner's own admission that he became aware earlier but approached the High Court belatedly. On those facts, the writ petition was treated as an impermissible surrogate for appellate proceedings, and interference was declined; the SLP was dismissed.
Writ jurisdiction was not available to challenge a GST assessment when the statutory appeal under Section 107 was the proper remedy and had been allowed to lapse. The SC accepted electronic upload of the assessment order as sufficient communication, rejected the plea of ignorance of the portal notice, and relied on the petitioner's own admission that he became aware earlier but approached the High Court belatedly. On those facts, the writ petition was treated as an impermissible surrogate for appellate proceedings, and interference was declined; the SLP was dismissed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4803
Join Channel
TaxTMI 
