Purposive interpretation of residential house exemption: unregistered purchase agreement alone does not defeat relief, but investment must be verified...
Alternative statutory remedy does not make a writ petition non-maintainable, but its entertainment remains discretionary. The statutory bar on parallel CGST proceedings applies only where State GST proceedings on the same subject matter were initiated earlier. Where the CGST show-cause notice preceded SGST notices, no jurisdictional defect arose under the bar. An earlier order concerning seized goods was distinct from later adjudication following investigation, notice under Section 74 and consideration of the taxpayer's reply, and therefore did not constitute parallel adjudication. In the absence of a jurisdictional infirmity, the petitioners were directed to pursue the statutory appeal, with writ-prosecution time excluded for limitation.
Alternative statutory remedy does not make a writ petition non-maintainable, but its entertainment remains discretionary. The statutory bar on parallel CGST proceedings applies only where State GST proceedings on the same subject matter were initiated earlier. Where the CGST show-cause notice preceded SGST notices, no jurisdictional defect arose under the bar. An earlier order concerning seized goods was distinct from later adjudication following investigation, notice under Section 74 and consideration of the taxpayer's reply, and therefore did not constitute parallel adjudication. In the absence of a jurisdictional infirmity, the petitioners were directed to pursue the statutory appeal, with writ-prosecution time excluded for limitation.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4821 
Join Channel 
