Reassessment under s.148A held valid; s.69 additions totaling Rs.7,00,000 deleted after acceptable contemporaneous explanations for property investmen...
Adjudication set aside; Rule 9 valuation based on internet engineer report quashed for Rule 3(4) non-compliance; Section 138B cross-examination requir...
The HC dismissed writ petitions seeking mandamus to compel inclusion of petrol and diesel within the GST regime, holding that fixation of an effective date is a policy decision vested in the GST Council and not a justiciable right of citizens. The court ruled it lacked jurisdiction to direct the Council to set a date, as no statutory or constitutional right entitles petitioners to command that policy outcome under Article 279A. Reliance on authorities concerning statutory professional rights was distinguished. Because the subject matter is squarely within the GST Council's policy domain, judicial interference by way of mandamus was declined and the petitions were dismissed.
The HC dismissed writ petitions seeking mandamus to compel inclusion of petrol and diesel within the GST regime, holding that fixation of an effective date is a policy decision vested in the GST Council and not a justiciable right of citizens. The court ruled it lacked jurisdiction to direct the Council to set a date, as no statutory or constitutional right entitles petitioners to command that policy outcome under Article 279A. Reliance on authorities concerning statutory professional rights was distinguished. Because the subject matter is squarely within the GST Council's policy domain, judicial interference by way of mandamus was declined and the petitions were dismissed.
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