Final benami adjudication bars contradictory tax-evasion prosecution where settlement findings confirm full disclosure and cooperation without conceal...
Faceless assessment and registration procedures are updated through electronic communication, revised recovery rules, extended deadlines, and replacem...
Risk-based selective vessel boarding requires accurate declarations and preserves master and agent liability where physical inspections are not select...
Availability of an efficacious statutory appeal materially constrains Article 226 writ jurisdiction in GST adjudication. Once show-cause proceedings culminate in an Order-in-Original, disputes over overlapping State and Central input tax credit proceedings, factual and evidentiary material, and a multi-year notice should ordinarily be examined on appeal. A statutory pre-deposit obligation and the earlier filing of a writ during pending notice proceedings do not alone justify bypassing that remedy. Absent patent jurisdictional infirmity, appellate review remains available on all permissible grounds; the writ petition was dismissed with liberty to appeal.
Availability of an efficacious statutory appeal materially constrains Article 226 writ jurisdiction in GST adjudication. Once show-cause proceedings culminate in an Order-in-Original, disputes over overlapping State and Central input tax credit proceedings, factual and evidentiary material, and a multi-year notice should ordinarily be examined on appeal. A statutory pre-deposit obligation and the earlier filing of a writ during pending notice proceedings do not alone justify bypassing that remedy. Absent patent jurisdictional infirmity, appellate review remains available on all permissible grounds; the writ petition was dismissed with liberty to appeal.
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