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Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
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Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
The HC dismissed the petition challenging an ex parte order under Section 74 UPGST Act, holding the challenge misconceived and liable to be rejected. The court found the appellant pursued successive writs to evade the pre-deposit required by Section 107(6)(b) of the GST Act, failed to seek exemption from pre-deposit before the appellate authority and the apex court, and did not prosecute the statutory appeal within limitations. Applying principles of Order II Rule 2 CPC, the HC held the remedy of appeal and exemption were always available and deliberately not pursued; accordingly the petition is dismissed for non-compliance with the statutory pre-deposit requirement and procedural abuse.
The HC dismissed the petition challenging an ex parte order under Section 74 UPGST Act, holding the challenge misconceived and liable to be rejected. The court found the appellant pursued successive writs to evade the pre-deposit required by Section 107(6)(b) of the GST Act, failed to seek exemption from pre-deposit before the appellate authority and the apex court, and did not prosecute the statutory appeal within limitations. Applying principles of Order II Rule 2 CPC, the HC held the remedy of appeal and exemption were always available and deliberately not pursued; accordingly the petition is dismissed for non-compliance with the statutory pre-deposit requirement and procedural abuse.
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