Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
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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