Concurrent anticipatory-bail jurisdiction permits applications before either forum, while secured evidence may negate custodial interrogation in GST e...
Transfer Pricing Officer jurisdiction is transaction-specific, excluding permanent establishment determinations and requiring independent assessment o...
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The High Court considered the maintainability of a petition u/s 107 of the U.P. Goods and Services Tax Act, 2017, in light of the availability of statutory remedy. Citing the principle of natural justice, the Court referred to a Supreme Court decision emphasizing the discretion of the High Court not to entertain a writ petition when an effective alternate remedy exists. Since the petitioner acknowledged the right to challenge orders through appeal, the High Court dismissed the petition, allowing the petitioner to pursue appeal as per statute. The Court clarified that it did not assess the merits of the case, dismissing the petition solely based on the availability of statutory remedy.
The High Court considered the maintainability of a petition u/s 107 of the U.P. Goods and Services Tax Act, 2017, in light of the availability of statutory remedy. Citing the principle of natural justice, the Court referred to a Supreme Court decision emphasizing the discretion of the High Court not to entertain a writ petition when an effective alternate remedy exists. Since the petitioner acknowledged the right to challenge orders through appeal, the High Court dismissed the petition, allowing the petitioner to pursue appeal as per statute. The Court clarified that it did not assess the merits of the case, dismissing the petition solely based on the availability of statutory remedy.
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