Alternate statutory remedy governs GST assessment challenge, with statutory appeal preserved and limitation objection barred for the permitted filing ...
The HC dismissed the petition and upheld the first respondent's withdrawal of the certificate dated 24.1.2025, finding no prima facie illegality or procedural infirmity in the impugned order of 22.5.2025. The court held that the petitioner had not disclosed material facts when requesting the certificate and that its subsequent use for a different purpose justified revocation, particularly given impending proceedings before the NCLT, Chennai. The HC declined to interfere and directed that the petitioner's entitlement to Section 8 status be independently established and adjudicated before the NCLT, Chennai; the impugned certificate is deemed immaterial to those proceedings. Petition disposed.
The HC dismissed the petition and upheld the first respondent's withdrawal of the certificate dated 24.1.2025, finding no prima facie illegality or procedural infirmity in the impugned order of 22.5.2025. The court held that the petitioner had not disclosed material facts when requesting the certificate and that its subsequent use for a different purpose justified revocation, particularly given impending proceedings before the NCLT, Chennai. The HC declined to interfere and directed that the petitioner's entitlement to Section 8 status be independently established and adjudicated before the NCLT, Chennai; the impugned certificate is deemed immaterial to those proceedings. Petition disposed.
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