Alternative statutory remedy under GST bars writ challenge where classification, notice variance, and hearing disputes require factual appellate revie...
Duplicate PAN cancellation timeframe requires prior administrative representation before judicial intervention, ensuring a time-bound decision on the ...
Natural justice and pre-CIRP labour awards protect termination compensation, permitting withdrawal of court deposits despite later insolvency resoluti...
Arbitration of SEZ sub-lease monetary claims preserves rent, maintenance, termination, improvements and damages disputes while unused premises are vac...
Scientific research approval grants a research association tax recognition, subject to annual donor reporting, certification, and regulatory complianc...
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The HC declined to adjudicate substantive challenges to the legislative competence and validity of Sections 69 and 70, observing that the SC has already resolved those issues in a controlling decision addressing CGST officers' powers to summon, seize and obtain production of documents and to arrest persons suspected of tax evasion, and prescribing statutory safeguards in relation to arrest under Section 132. As the petitions' core contention is foreclosed by the SC precedent and the remaining reliefs were not pressed, the writ petitions were dismissed and disposed of. The court's order leaves intact the operative statutory powers and the SC-prescribed arrest safeguards under the CGST framework.
The HC declined to adjudicate substantive challenges to the legislative competence and validity of Sections 69 and 70, observing that the SC has already resolved those issues in a controlling decision addressing CGST officers' powers to summon, seize and obtain production of documents and to arrest persons suspected of tax evasion, and prescribing statutory safeguards in relation to arrest under Section 132. As the petitions' core contention is foreclosed by the SC precedent and the remaining reliefs were not pressed, the writ petitions were dismissed and disposed of. The court's order leaves intact the operative statutory powers and the SC-prescribed arrest safeguards under the CGST framework.
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