Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
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The HC held that the writ petition was not maintainable due to the availability of an alternative remedy under Section 107 of the Act of 2017. The petitioners' grievance, despite alleged violation of natural justice by the CGST authority for non-supply of relevant documents, must be addressed through the statutory appeal mechanism. The court emphasized that it will not entertain a writ petition when an efficacious and speedy remedy exists under the statute. The time elapsed from filing the writ petition to disposal shall be excluded for the purpose of condoning any delay in filing the appeal before the Appellate Authority. The petition was accordingly disposed of, reinforcing the principle that extraordinary jurisdiction under Article 226 should not override specific appeal provisions.
The HC held that the writ petition was not maintainable due to the availability of an alternative remedy under Section 107 of the Act of 2017. The petitioners' grievance, despite alleged violation of natural justice by the CGST authority for non-supply of relevant documents, must be addressed through the statutory appeal mechanism. The court emphasized that it will not entertain a writ petition when an efficacious and speedy remedy exists under the statute. The time elapsed from filing the writ petition to disposal shall be excluded for the purpose of condoning any delay in filing the appeal before the Appellate Authority. The petition was accordingly disposed of, reinforcing the principle that extraordinary jurisdiction under Article 226 should not override specific appeal provisions.
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