Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
A writ petition against an appealable GST order is maintainable only when the statutory appellate forum is not functional and the taxpayer would otherwise be left remediless. Once the GST Appellate Tribunal becomes functional and the appeal period is extended, the dispute should be pursued before that forum, and writ jurisdiction should not be used to bypass statutory conditions such as pre-deposit and the notified filing timeline. The petitioner was therefore relegated to the statutory appeal before the GSTAT, and the merits of the impugned order were not examined.
A writ petition against an appealable GST order is maintainable only when the statutory appellate forum is not functional and the taxpayer would otherwise be left remediless. Once the GST Appellate Tribunal becomes functional and the appeal period is extended, the dispute should be pursued before that forum, and writ jurisdiction should not be used to bypass statutory conditions such as pre-deposit and the notified filing timeline. The petitioner was therefore relegated to the statutory appeal before the GSTAT, and the merits of the impugned order were not examined.
Note: It is a system-generated summary and is for quick reference only.
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