Capital-goods exemption covers plant-modernisation accessories, while the import restriction applies only to earlier capital-goods components and spar...
Constitutional judicial review permits challenges to ECIRs and connected money-laundering proceedings where coercive action affects fundamental intere...
GST adjudication orders should ordinarily be challenged through the statutory appellate remedy where the taxpayer participated in proceedings and filed a detailed reply. Allegations concerning inadequate reasoning, service defects without demonstrated prejudice, electronic evidence, cross-examination, and overlap with an earlier statutory audit involve disputed facts and evidentiary assessment suitable for appellate examination. Writ jurisdiction is not ordinarily exercised unless a recognised exceptional ground, including a genuine breach of natural justice, is established. The writ petition was dismissed while preserving factual and legal contentions for appeal, and the writ-pendency period was excluded from limitation if an appeal is filed.
GST adjudication orders should ordinarily be challenged through the statutory appellate remedy where the taxpayer participated in proceedings and filed a detailed reply. Allegations concerning inadequate reasoning, service defects without demonstrated prejudice, electronic evidence, cross-examination, and overlap with an earlier statutory audit involve disputed facts and evidentiary assessment suitable for appellate examination. Writ jurisdiction is not ordinarily exercised unless a recognised exceptional ground, including a genuine breach of natural justice, is established. The writ petition was dismissed while preserving factual and legal contentions for appeal, and the writ-pendency period was excluded from limitation if an appeal is filed.
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