Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
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HC dismissed the writ petition challenging GST return rectification and liability waiver, citing availability of statutory remedy under Section 107 CGST Act. The court noted petitioner failed to respond to show cause notice dated 27-12-2023, DRC-01A, and jurisdictional Range officer's communications. Following SC precedent in Assistant Commissioner of State Tax case, HC held that where statutory appeal mechanism exists, writ jurisdiction cannot be invoked unless fundamental rights violation or natural justice breach is established. As petitioner neither demonstrated such exceptions nor exhausted available remedies, the petition was disposed of directing petitioner to pursue statutory appeals under CGST Act.
HC dismissed the writ petition challenging GST return rectification and liability waiver, citing availability of statutory remedy under Section 107 CGST Act. The court noted petitioner failed to respond to show cause notice dated 27-12-2023, DRC-01A, and jurisdictional Range officer's communications. Following SC precedent in Assistant Commissioner of State Tax case, HC held that where statutory appeal mechanism exists, writ jurisdiction cannot be invoked unless fundamental rights violation or natural justice breach is established. As petitioner neither demonstrated such exceptions nor exhausted available remedies, the petition was disposed of directing petitioner to pursue statutory appeals under CGST Act.
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