Transfer-pricing aggregation of distinct support-service and subcontract transactions was rejected, while debt-free receivables attracted no notional ...
Customs exemptions cover photovoltaic assembly machinery and PVF backsheets, while fully declared cleared imports may avoid confiscation and penalties...
Specific tariff classification for LCD devices overrides treatment as electricity-meter parts, defeating differential duty, extended limitation, and p...
Stayed disciplinary punishment does not establish unfitness for insolvency professional registration; reconsideration must disregard mere pendency of ...
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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