Search-assessment proviso jurisdiction, time-barred valuation reports, and denial of cross-examination vitiate valuation-based and confession-based ad...
Proceeds of crime: provisional attachment confirmed; equivalent value attachment and acquisition date fair market value upheld, Covid exclusion preser...
Effective service requirement: officers must explore alternative service modes beyond the GST portal and afford personal hearing; non-compliance voids...
Where an alternative statutory appellate forum exists, the court held that a writ is maintainable only if that forum is non-functional or not constituted; conversely, where the forum is functional the writ court must refrain from adjudicating and insist on compliance with statutory preconditions for appeal. The court applied this principle to require strict observance of the pre-deposit obligation under Section 112(8) of the GST statute and ordered the petitioner to make the deposit (if not already made) and to file the appeal electronically within the timeline prescribed in the GSTAT e-Filing User Advisor; petition disposed. - HC
Where an alternative statutory appellate forum exists, the court held that a writ is maintainable only if that forum is non-functional or not constituted; conversely, where the forum is functional the writ court must refrain from adjudicating and insist on compliance with statutory preconditions for appeal. The court applied this principle to require strict observance of the pre-deposit obligation under Section 112(8) of the GST statute and ordered the petitioner to make the deposit (if not already made) and to file the appeal electronically within the timeline prescribed in the GSTAT e-Filing User Advisor; petition disposed. - HC
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