Mechanical approval under search assessment law vitiates assessments when sanction lacks application of mind; retrospective curative provision cannot ...
Foreign portfolio investment liberalisation extends listed equity access to all individual persons resident outside India, subject to limit monitoring...
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The HC dismissed the petition on maintainability grounds, holding that the petitioner has an alternative efficacious remedy by way of appeal under Section 107 of the GST Act. The court found no violation of natural justice, as the petitioner was not entitled to cross-examine departmental officers who issued summons or arrest memos. Further, the petitioner retained the opportunity to make submissions during the appeal proceedings, which are a continuation of the original proceedings. The HC refrained from expressing any opinion on the merits and granted liberty to the petitioner to file the statutory appeal in accordance with law.
The HC dismissed the petition on maintainability grounds, holding that the petitioner has an alternative efficacious remedy by way of appeal under Section 107 of the GST Act. The court found no violation of natural justice, as the petitioner was not entitled to cross-examine departmental officers who issued summons or arrest memos. Further, the petitioner retained the opportunity to make submissions during the appeal proceedings, which are a continuation of the original proceedings. The HC refrained from expressing any opinion on the merits and granted liberty to the petitioner to file the statutory appeal in accordance with law.
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