Advance-ruling mechanism governs pending GST classification, exemption and taxability disputes, limiting writ review once the specialised forum functi...
Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...
Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciati...
The court addressed whether extraordinary writ relief was maintainable where an alternate statutory remedy with a pre-deposit exists and whether the impugned order was time-barred or tainted by denial of natural justice; factual mixed-questions (service, exemption status, limitation) required adjudication and did not justify bypassing the statutory remedy. The statutory pre-deposit requirement was held not to render the remedy inefficacious. Consequently the writ was declined; petitioner directed to file the prescribed statutory appeal within six weeks after complying with pre-conditions including pre-deposit, and the appellate authority must decide the appeal on merits without disputing limitation. - HC
The court addressed whether extraordinary writ relief was maintainable where an alternate statutory remedy with a pre-deposit exists and whether the impugned order was time-barred or tainted by denial of natural justice; factual mixed-questions (service, exemption status, limitation) required adjudication and did not justify bypassing the statutory remedy. The statutory pre-deposit requirement was held not to render the remedy inefficacious. Consequently the writ was declined; petitioner directed to file the prescribed statutory appeal within six weeks after complying with pre-conditions including pre-deposit, and the appellate authority must decide the appeal on merits without disputing limitation. - HC
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