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...
Alternative appellate remedy under GST was treated as the proper course where input tax credit orders were challenged for alleged irregular availment due to belated GSTR filings. The High Court declined to examine the writ petitions on merits and relegated the petitioner to the statutory appellate remedy. It granted liberty to file appeals within two weeks with pre-deposit and delay condonation applications, allowed all legal and factual grounds including later rectification contentions, and left delay to be considered by the appellate authority before any decision on merits.
Alternative appellate remedy under GST was treated as the proper course where input tax credit orders were challenged for alleged irregular availment due to belated GSTR filings. The High Court declined to examine the writ petitions on merits and relegated the petitioner to the statutory appellate remedy. It granted liberty to file appeals within two weeks with pre-deposit and delay condonation applications, allowed all legal and factual grounds including later rectification contentions, and left delay to be considered by the appellate authority before any decision on merits.
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