Specialized Investment Fund distribution now requires dedicated certification, while transitional recognition preserves existing qualified distributor...
Overlapping GST proceedings require Central and State authorities to designate one competent authority for coordinated adjudication of the same matter...
Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency...
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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