Residual food-preparation classification places fermented Nata De Coco outside fruit-jelly categories, changing its GST treatment across notified peri...
Settlement application eligibility requires a pending assessment when filed, preventing an extra prior-eligibility condition from blocking considerati...
Availability of a statutory revision in baggage confiscation matters may warrant declining writ jurisdiction where alleged procedural breaches depend on disputed facts. Although an alternative remedy does not automatically preclude a writ petition alleging natural justice or jurisdictional defects, disputes over waiver of written notice, oral notice, the alleged statement and voluntariness of contemporaneous documents require factual examination in revision. The writ petition challenging confiscation of a gold bar and consequential penalty was not entertained, with merits left open for statutory revision. A revision filed within the stipulated period could not be rejected merely because the petitioner had first approached the High Court.
Availability of a statutory revision in baggage confiscation matters may warrant declining writ jurisdiction where alleged procedural breaches depend on disputed facts. Although an alternative remedy does not automatically preclude a writ petition alleging natural justice or jurisdictional defects, disputes over waiver of written notice, oral notice, the alleged statement and voluntariness of contemporaneous documents require factual examination in revision. The writ petition challenging confiscation of a gold bar and consequential penalty was not entertained, with merits left open for statutory revision. A revision filed within the stipulated period could not be rejected merely because the petitioner had first approached the High Court.
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TaxTMI 
TaxTMI 
of 4891 
