Alternate statutory remedy governs GST assessment challenge, with statutory appeal preserved and limitation objection barred for the permitted filing ...
HC rejected the Petitioner's application for forensic document analysis under Section 528 of Bharatiya Nagarik Suraksha Sanhita, 2023. The Court found the request untimely and procedurally defective, noting the Petitioners' failure to provide substantive explanations for the delayed forensic examination request. Despite opportunities for cross-examination and defense presentation, the Petitioners did not lead credible evidence to support their claim. The Court emphasized that the Complaint already highlighted signature discrepancies, and the application was filed at the final arguments stage without compelling justification. Consequently, the petition was dismissed, with the Court underscoring the inadmissibility of conjecture and presumption in legal proceedings.
HC rejected the Petitioner's application for forensic document analysis under Section 528 of Bharatiya Nagarik Suraksha Sanhita, 2023. The Court found the request untimely and procedurally defective, noting the Petitioners' failure to provide substantive explanations for the delayed forensic examination request. Despite opportunities for cross-examination and defense presentation, the Petitioners did not lead credible evidence to support their claim. The Court emphasized that the Complaint already highlighted signature discrepancies, and the application was filed at the final arguments stage without compelling justification. Consequently, the petition was dismissed, with the Court underscoring the inadmissibility of conjecture and presumption in legal proceedings.
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