Educational approval requires mandatory State registration, but incidental surplus and trustee-owned land do not prove private benefit or profit motiv...
Judicial review of settlement orders cannot reopen settled customs notices, while statutory interest remains subject to verification and quantificatio...
Customs Broker licence lending for consideration justified revocation where exporter authorisation and client verification obligations were also breac...
Appellate remand power under Section 107(11) was challenged and the court found that the appellate authority's practice of remitting matters back to the adjudicating authority is impermissible; consequently the court refused to direct the writ petitioner to pursue relief before the GST appellate forum. The court noted connected orders dated 28.06.2024 and 31.05.2024 which remanded matters back and held such remands not permissible under law, and therefore declined the objection seeking relegation to the appellate tribunal for adjudication.
Appellate remand power under Section 107(11) was challenged and the court found that the appellate authority's practice of remitting matters back to the adjudicating authority is impermissible; consequently the court refused to direct the writ petitioner to pursue relief before the GST appellate forum. The court noted connected orders dated 28.06.2024 and 31.05.2024 which remanded matters back and held such remands not permissible under law, and therefore declined the objection seeking relegation to the appellate tribunal for adjudication.
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