Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer...
Service of notices uploaded solely on the statutory GST electronic portal and denial of personal hearing were challenged as breaches of the principles of natural justice; the court noted personal hearing obligations and adequacy of electronic service are central. The court emphasised that writ jurisdiction under Article 226 is discretionary and ordinarily inappropriate where an effective statutory appellate remedy exists; because the appellate remedy under the GST framework was available and adequate, the petition was dismissed as not maintainable, with liberty to pursue the prescribed statutory appeal.
Service of notices uploaded solely on the statutory GST electronic portal and denial of personal hearing were challenged as breaches of the principles of natural justice; the court noted personal hearing obligations and adequacy of electronic service are central. The court emphasised that writ jurisdiction under Article 226 is discretionary and ordinarily inappropriate where an effective statutory appellate remedy exists; because the appellate remedy under the GST framework was available and adequate, the petition was dismissed as not maintainable, with liberty to pursue the prescribed statutory appeal.
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