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Transfer-pricing benchmarking and capital-receipt principles sustained taxpayer relief, while unsupported property-advance write-offs remained disallo...
The HC held the petition to be not maintainable due to the availability of an alternative and efficacious remedy under Rule 159 of the CGST Rules, 2017 for filing objections against property attachment under Section 83 of the CGST Act. The petitioner was directed to file objections within 15 days, failing which the petition would not be entertained. The competent authority was mandated to consider and decide the objections in accordance with law within three months. The petition was accordingly dismissed.
The HC held the petition to be not maintainable due to the availability of an alternative and efficacious remedy under Rule 159 of the CGST Rules, 2017 for filing objections against property attachment under Section 83 of the CGST Act. The petitioner was directed to file objections within 15 days, failing which the petition would not be entertained. The competent authority was mandated to consider and decide the objections in accordance with law within three months. The petition was accordingly dismissed.
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