Cash routed to non-existent firm deemed proceeds of crime; laundered funds and properties attachable, provisional attachments confirmed; two accounts ...
Continuation of Section 73 service-tax proceedings after provider's death (construing s.65(7)) - held to abate; posthumous OIO and recoveries invalida...
HC held that while writ jurisdiction may be invoked when a statutory appellate Tribunal is not constituted or functional, such recourse cannot be used to bypass mandatory pre-deposit or other statutory conditions. As the concerned Appellate Tribunal has since become functional and the limitation period for filing appeals stands extended in stages, the dispute raised in the writ petition is relegated to the statutory forum. The writ petition is accordingly disposed of, directing the petitioner to pursue the statutory appeal subject to compliance with the conditions imposed by law.
HC held that while writ jurisdiction may be invoked when a statutory appellate Tribunal is not constituted or functional, such recourse cannot be used to bypass mandatory pre-deposit or other statutory conditions. As the concerned Appellate Tribunal has since become functional and the limitation period for filing appeals stands extended in stages, the dispute raised in the writ petition is relegated to the statutory forum. The writ petition is accordingly disposed of, directing the petitioner to pursue the statutory appeal subject to compliance with the conditions imposed by law.
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