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...
Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
Collateral challenge to a CGST adjudication order through an interlocutory application in a pending writ petition was not maintainable because the earlier AGST notice challenge had no connection with the subsequent CGST proceedings. No interim restraint covered the adjudication, and no jurisdictional error by the Proper Officer was established; the writ challenge became infructuous and the interlocutory challenge was misconceived. Bona fide and diligent pursuit of the wrong writ remedy justified allowing recourse to the statutory appellate remedy despite expiry of limitation. Petitioners received liberty to file an appeal under the CGST Act within 30 days, to be considered on merits without limitation objection; prior interim protection was vacated.
Collateral challenge to a CGST adjudication order through an interlocutory application in a pending writ petition was not maintainable because the earlier AGST notice challenge had no connection with the subsequent CGST proceedings. No interim restraint covered the adjudication, and no jurisdictional error by the Proper Officer was established; the writ challenge became infructuous and the interlocutory challenge was misconceived. Bona fide and diligent pursuit of the wrong writ remedy justified allowing recourse to the statutory appellate remedy despite expiry of limitation. Petitioners received liberty to file an appeal under the CGST Act within 30 days, to be considered on merits without limitation objection; prior interim protection was vacated.
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