Faceless reassessment jurisdiction turned on retrospective AO definition, with later faceless-assessment changes treated as clarificatory and procedur...
Mechanical approval under search assessment law vitiates assessments when sanction lacks application of mind; retrospective curative provision cannot ...
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Availability of a statutory appeal against cancellation of GST registration is presented as barring recourse to writ jurisdiction. Section 107 of the CGST Act permits an aggrieved person to challenge any order before the appellate authority, including a cancellation order. The discussion notes that a pending representation seeking revocation does not make the appellate remedy unavailable. It also refers to Section 75(4), which requires a hearing where requested in writing by the person chargeable with tax or penalty, or where an adverse decision is contemplated. The writ petition was disposed of with liberty to pursue the statutory appeal, while merits issues remained open.
Availability of a statutory appeal against cancellation of GST registration is presented as barring recourse to writ jurisdiction. Section 107 of the CGST Act permits an aggrieved person to challenge any order before the appellate authority, including a cancellation order. The discussion notes that a pending representation seeking revocation does not make the appellate remedy unavailable. It also refers to Section 75(4), which requires a hearing where requested in writing by the person chargeable with tax or penalty, or where an adverse decision is contemplated. The writ petition was disposed of with liberty to pursue the statutory appeal, while merits issues remained open.
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