Pre-enactment land-sale agreements escape stamp-duty value substitution where substantial banking-channel consideration was received before Section 43...
Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
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.
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