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Advance-ruling mechanism governs pending GST classification, exemption and taxability disputes, limiting writ review once the specialised forum functi...
HC dismissed the writ petition challenging bank attachment, finding no merit in the petitioner's claim. The court held that since the Order-in-Original was not challenged within the prescribed 60-day statutory limitation period and alternative remedies were available, judicial intervention was unwarranted. The court emphasized adherence to procedural timelines and declined to entertain the petition that was filed beyond the stipulated time limit, effectively upholding the original order and consequent bank attachment.
HC dismissed the writ petition challenging bank attachment, finding no merit in the petitioner's claim. The court held that since the Order-in-Original was not challenged within the prescribed 60-day statutory limitation period and alternative remedies were available, judicial intervention was unwarranted. The court emphasized adherence to procedural timelines and declined to entertain the petition that was filed beyond the stipulated time limit, effectively upholding the original order and consequent bank attachment.
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