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...
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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