Alternative statutory remedy under GST bars writ challenge where classification, notice variance, and hearing disputes require factual appellate revie...
Duplicate PAN cancellation timeframe requires prior administrative representation before judicial intervention, ensuring a time-bound decision on the ...
Natural justice and pre-CIRP labour awards protect termination compensation, permitting withdrawal of court deposits despite later insolvency resoluti...
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Unaccounted bricks and coal found during survey are to be taxed by treating the goods as supplied and applying assessment provisions, rather than through confiscation proceedings and penalty for excess stock. Where the entire confiscation order, including penalty and fine in lieu of confiscation, has been quashed and that finding remains unchallenged, no separate basis survives to maintain or restore the fine. Revenue appeals limited to restoration of the fine were therefore dismissed.
Unaccounted bricks and coal found during survey are to be taxed by treating the goods as supplied and applying assessment provisions, rather than through confiscation proceedings and penalty for excess stock. Where the entire confiscation order, including penalty and fine in lieu of confiscation, has been quashed and that finding remains unchallenged, no separate basis survives to maintain or restore the fine. Revenue appeals limited to restoration of the fine were therefore dismissed.
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