Assessment time-barred u/s 153 due to missing competent-authority reference for Singapore exchange of information; assessment disallowed as barred by ...
Imported menthol-scented sweet supari classification dispute: seizure quashed, release for home consumption subject to duty bond; bank guarantee refus...
CKD/SKD air-conditioner components classifiable with finished units by essential character; prior advance ruling extended three years, FTA benefits po...
Scope of judicial review under Article 226: supervisory, not appellate; factual reappraisal barred, challenge dismissed; insolvency professional dutie...
HC held the writ petition challenging proceedings for fraudulent availment of ITC to be not maintainable in view of the efficacious alternative statutory remedy under Section 107 of the CGST Act. Observing that such matters involve complex factual disputes, voluminous evidence and detailed departmental orders, the Court declined to exercise writ jurisdiction, particularly when the SCN was duly uploaded on the portal and the petitioner failed to file a satisfactory reply. Alleged violation of principles of natural justice was rejected as a ground for bypassing the appellate mechanism. The petitioner was relegated to pursue the statutory appeal, and the petition was disposed of.
HC held the writ petition challenging proceedings for fraudulent availment of ITC to be not maintainable in view of the efficacious alternative statutory remedy under Section 107 of the CGST Act. Observing that such matters involve complex factual disputes, voluminous evidence and detailed departmental orders, the Court declined to exercise writ jurisdiction, particularly when the SCN was duly uploaded on the portal and the petitioner failed to file a satisfactory reply. Alleged violation of principles of natural justice was rejected as a ground for bypassing the appellate mechanism. The petitioner was relegated to pursue the statutory appeal, and the petition was disposed of.
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