Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
SC held that the HC's exercise of supervisory jurisdiction under Article 227 was improper. The power is fundamentally supervisory and must be sparingly invoked only in cases of apparent jurisdictional errors or grave injustice. By rejecting the plaint prematurely, the HC effectively usurped the trial court's original jurisdiction and negated the appellant's statutory right of appeal. The court emphasized that procedural safeguards are critical to the rule of law, and short-circuiting established legal procedures undermines judicial consistency. The HC's order was set aside, restoring the standard adjudicatory process and preserving procedural integrity.
SC held that the HC's exercise of supervisory jurisdiction under Article 227 was improper. The power is fundamentally supervisory and must be sparingly invoked only in cases of apparent jurisdictional errors or grave injustice. By rejecting the plaint prematurely, the HC effectively usurped the trial court's original jurisdiction and negated the appellant's statutory right of appeal. The court emphasized that procedural safeguards are critical to the rule of law, and short-circuiting established legal procedures undermines judicial consistency. The HC's order was set aside, restoring the standard adjudicatory process and preserving procedural integrity.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
