Restricted second-hand goods remain redeemable when absolute confiscation lacks specific reasons, and penalties must follow the applicable import prov...
Alternate statutory remedy governs GST assessment challenge, with statutory appeal preserved and limitation objection barred for the permitted filing ...
Availability of a statutory appellate remedy against GST registration cancellation and rejection of revocation ordinarily precludes adjudication of factual disputes in writ jurisdiction. Appeals lay against both orders; therefore, factual contentions remained open for determination by the appellate authority. Where the revocation-rejection order was undated but served on 22 August 2026, the service date was directed to be treated as the order date for pursuing the appellate remedy. The taxpayer was permitted to file appeals against both orders within two weeks, for expeditious disposal.
Availability of a statutory appellate remedy against GST registration cancellation and rejection of revocation ordinarily precludes adjudication of factual disputes in writ jurisdiction. Appeals lay against both orders; therefore, factual contentions remained open for determination by the appellate authority. Where the revocation-rejection order was undated but served on 22 August 2026, the service date was directed to be treated as the order date for pursuing the appellate remedy. The taxpayer was permitted to file appeals against both orders within two weeks, for expeditious disposal.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4894 
