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...
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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