Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
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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