Effective hearing in GST adjudication requires actual opportunity to respond; ineffective service through a former auditor invalidated ex parte procee...
Third-party search material requires special assessment route, rendering general reassessment notices without jurisdiction when it forms the proceedin...
Transfer-pricing adjustments must be confined to international associated-enterprise transactions, while functionally dissimilar comparables remain ex...
Insolvency moratorium bars income-tax revision proceedings against corporate debtors until the moratorium ends, preserving merits for later determinat...
Availability of an alternative statutory appellate remedy ordinarily warrants restraint in exercising writ jurisdiction, but does not create an absolute bar. Customs treatment of adult sex toys as prohibited goods may be challenged where no statutory or notification-based prohibition is identified and the classification is alleged to rest on subjective morality rather than objective law. Such allegations, given their effect on the right to trade, can justify writ scrutiny despite an appellate remedy. The merits of whether the goods are prohibited remain open.
Availability of an alternative statutory appellate remedy ordinarily warrants restraint in exercising writ jurisdiction, but does not create an absolute bar. Customs treatment of adult sex toys as prohibited goods may be challenged where no statutory or notification-based prohibition is identified and the classification is alleged to rest on subjective morality rather than objective law. Such allegations, given their effect on the right to trade, can justify writ scrutiny despite an appellate remedy. The merits of whether the goods are prohibited remain open.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4886 
