Condonation of Delay: directoral disputes and pending company proceedings can constitute reasonable cause, allowing a belated return to be treated as ...
Revisionary jurisdiction under section 263 upheld; faceless assessments subject to revision when AO fails requisite enquiries, remitted for fresh asse...
Limited scope of processing under section 143(1): enhancement without show cause is unsustainable; remand for residency, taxation and TDS verification...
Availability of an efficacious statutory GST appeal ordinarily limits writ jurisdiction, except where fundamental rights, natural justice, jurisdictional error or vires are genuinely implicated. A noticee that participated, filed replies and documents, and received personal hearings cannot claim that natural justice required the adjudicating authority to seek further material. Allegations that replies or evidence were inadequately considered, and challenges to the sufficiency of material or adjudicatory conclusions, concern merits for the appellate mechanism. The writ petition was dismissed because no recognised exception to exhausting the statutory remedy was established, while writ-pendency time was excluded for considering appeal limitation, subject to independent appellate determination.
Availability of an efficacious statutory GST appeal ordinarily limits writ jurisdiction, except where fundamental rights, natural justice, jurisdictional error or vires are genuinely implicated. A noticee that participated, filed replies and documents, and received personal hearings cannot claim that natural justice required the adjudicating authority to seek further material. Allegations that replies or evidence were inadequately considered, and challenges to the sufficiency of material or adjudicatory conclusions, concern merits for the appellate mechanism. The writ petition was dismissed because no recognised exception to exhausting the statutory remedy was established, while writ-pendency time was excluded for considering appeal limitation, subject to independent appellate determination.
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