Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer...
Maintainability of petition discussed - availability of alternative remedy considered - cancellation of registration under CGST/APGST Act, 2017 - alleged violation of principles of natural justice - Supreme Court held writ petition maintainable in contingencies like enforcement of fundamental rights, violation of natural justice, proceedings without jurisdiction or challenging vires of an act despite alternative remedy - show cause notice provided particulars of non-existent taxpayers from whom petitioner allegedly obtained bogus invoices - petition dismissed.
Maintainability of petition discussed - availability of alternative remedy considered - cancellation of registration under CGST/APGST Act, 2017 - alleged violation of principles of natural justice - Supreme Court held writ petition maintainable in contingencies like enforcement of fundamental rights, violation of natural justice, proceedings without jurisdiction or challenging vires of an act despite alternative remedy - show cause notice provided particulars of non-existent taxpayers from whom petitioner allegedly obtained bogus invoices - petition dismissed.
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