Concessional Basic Customs Duty on Ethernet switches: classification as enterprise switches upheld, challenge dismissed for lack of substantial law qu...
Insolvency petition based on admitted debt and default upheld; challenge for malicious initiation rejected, settlement may proceed under resolution fr...
Quashing of FIR and challenge to ECIR over alleged diversion of funds and preferential ESOP pricing dismissed after prima facie money-laundering findi...
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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