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Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
HC, exercising supervisory jurisdiction under Art. 227, held that the Tribunal exceeded its remit by interdicting general transfers in the GST Department and effectively compelling implementation of the Government's online general transfer policy within a fixed time-frame. HC observed that while the policy objective is laudable, neither the Tribunal nor the Court can mandate its implementation within a particular deadline or paralyse routine administrative transfers pending such implementation. The Revenue's undertaking that the online transfer guidelines and supporting software will be fully implemented within six months was recorded. In view of this undertaking, the impugned interdiction by the Tribunal was set aside to the extent it obstructed general transfers, and the Department was permitted to proceed with transfers in accordance with existing norms. The original petition was accordingly disposed of without further directions.
HC, exercising supervisory jurisdiction under Art. 227, held that the Tribunal exceeded its remit by interdicting general transfers in the GST Department and effectively compelling implementation of the Government's online general transfer policy within a fixed time-frame. HC observed that while the policy objective is laudable, neither the Tribunal nor the Court can mandate its implementation within a particular deadline or paralyse routine administrative transfers pending such implementation. The Revenue's undertaking that the online transfer guidelines and supporting software will be fully implemented within six months was recorded. In view of this undertaking, the impugned interdiction by the Tribunal was set aside to the extent it obstructed general transfers, and the Department was permitted to proceed with transfers in accordance with existing norms. The original petition was accordingly disposed of without further directions.
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