Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
HC dismissed the writ petition for lack of maintainability, holding that an alternate statutory remedy exists under the CGST Act, 2017. The court emphasized the rule of exhausting statutory remedies before invoking extraordinary writ jurisdiction under Article 226. The detailed show cause notice served to the petitioner demonstrated procedural compliance, and no exceptional circumstances warranted judicial intervention. The court clarified that alternate remedy is not an absolute bar to writ petition, but in this instance, the petition was deemed non-maintainable without expressing opinions on the substantive merits of the case.
HC dismissed the writ petition for lack of maintainability, holding that an alternate statutory remedy exists under the CGST Act, 2017. The court emphasized the rule of exhausting statutory remedies before invoking extraordinary writ jurisdiction under Article 226. The detailed show cause notice served to the petitioner demonstrated procedural compliance, and no exceptional circumstances warranted judicial intervention. The court clarified that alternate remedy is not an absolute bar to writ petition, but in this instance, the petition was deemed non-maintainable without expressing opinions on the substantive merits of the case.
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