Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply ...
Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
HC dismissed the petition challenging a GST order, holding that the petitioner must first exhaust the statutory remedy of appeal under Section 107 of the GST Act. The court found no exceptional circumstances warranting direct judicial review, emphasizing the need to follow prescribed administrative appellate mechanisms. The petitioner was directed to file an appeal within four weeks, with the appellate authority considering the time spent in HC as valid for potential delay condonation. The petition was disposed of without examining the substantive merits of the original tax dispute.
HC dismissed the petition challenging a GST order, holding that the petitioner must first exhaust the statutory remedy of appeal under Section 107 of the GST Act. The court found no exceptional circumstances warranting direct judicial review, emphasizing the need to follow prescribed administrative appellate mechanisms. The petitioner was directed to file an appeal within four weeks, with the appellate authority considering the time spent in HC as valid for potential delay condonation. The petition was disposed of without examining the substantive merits of the original tax dispute.
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