Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Following constitution of the GST Appellate Tribunal, the appellate remedy is available for challenging the impugned orders. The writ petition was disposed of without examining the orders' validity, with permission to file an appeal before the Tribunal by June 30, 2026. The appeal must be entertained without objection based on limitation, but remains subject to the specified mandatory pre-deposit requirements and removal of defects. The operative effect is that access to the Tribunal is preserved within the permitted timeframe, while compliance with pre-deposit and filing-defect directions remains necessary for entertainment of the appeal.
Following constitution of the GST Appellate Tribunal, the appellate remedy is available for challenging the impugned orders. The writ petition was disposed of without examining the orders' validity, with permission to file an appeal before the Tribunal by June 30, 2026. The appeal must be entertained without objection based on limitation, but remains subject to the specified mandatory pre-deposit requirements and removal of defects. The operative effect is that access to the Tribunal is preserved within the permitted timeframe, while compliance with pre-deposit and filing-defect directions remains necessary for entertainment of the appeal.
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