Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
HC dismissed the writ petition on grounds of alternative remedy being available. The petitioner challenged penalty and e-way bill validity arising from technical portal errors during transshipment due to vehicle breakdown. Despite contentions regarding bill extension and portal glitches, the court held that the appellate authority remains competent to examine all substantive and procedural aspects if an appeal is filed in accordance with law. The petition was consequently rejected, emphasizing exhaustion of statutory remedies before seeking extraordinary writ jurisdiction.
HC dismissed the writ petition on grounds of alternative remedy being available. The petitioner challenged penalty and e-way bill validity arising from technical portal errors during transshipment due to vehicle breakdown. Despite contentions regarding bill extension and portal glitches, the court held that the appellate authority remains competent to examine all substantive and procedural aspects if an appeal is filed in accordance with law. The petition was consequently rejected, emphasizing exhaustion of statutory remedies before seeking extraordinary writ jurisdiction.
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