Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
An efficacious statutory appeal generally bars writ jurisdiction against an appealable GST adjudication order unless exceptional circumstances are properly pleaded and supported. A natural justice challenge based on non-supply of relied-upon documents requires particulars identifying the documents withheld and the resulting prejudice; a bare allegation is insufficient, particularly where the order records service of the show cause notice and documents through registered and other email addresses. The article notes that writ petitions should not be used to bypass the appellate process or mandatory pre-deposit. The petition was treated as not maintainable, with liberty to pursue the statutory appeal subject to statutory requirements and with merits left open.
An efficacious statutory appeal generally bars writ jurisdiction against an appealable GST adjudication order unless exceptional circumstances are properly pleaded and supported. A natural justice challenge based on non-supply of relied-upon documents requires particulars identifying the documents withheld and the resulting prejudice; a bare allegation is insufficient, particularly where the order records service of the show cause notice and documents through registered and other email addresses. The article notes that writ petitions should not be used to bypass the appellate process or mandatory pre-deposit. The petition was treated as not maintainable, with liberty to pursue the statutory appeal subject to statutory requirements and with merits left open.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4816 
Join Channel 
