Assessment time-barred u/s 153 due to missing competent-authority reference for Singapore exchange of information; assessment disallowed as barred by ...
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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 the GST demand order and SCN as not maintainable in view of the efficacious statutory appellate remedy under Section 107 CGST Act. The Court found the plea of non-access to the SCN and order via "additional notices' tab" not bona fide, noting the substantial delay, absence of explanation for non-response to SCN, and non-attendance of personal hearing. However, recognising that the petitioner had no opportunity to contest the matter on merits, HC relegated the petitioner to the appellate forum, extending time for filing appeal in line with precedent, subject to requisite pre-deposit.
HC held the writ petition challenging the GST demand order and SCN as not maintainable in view of the efficacious statutory appellate remedy under Section 107 CGST Act. The Court found the plea of non-access to the SCN and order via "additional notices' tab" not bona fide, noting the substantial delay, absence of explanation for non-response to SCN, and non-attendance of personal hearing. However, recognising that the petitioner had no opportunity to contest the matter on merits, HC relegated the petitioner to the appellate forum, extending time for filing appeal in line with precedent, subject to requisite pre-deposit.
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