CENVAT credit availability after omission of Rule 12B in textiles confirmed; late addendum to SCN introducing new grounds held time-barred and invalid...
Export of Wheat Flour and related products subject to online allocation, eligibility criteria, non-transferable six-month authorisations and reporting...
Straight-line lease rental accounting change results in penalty quashed where disclosed accounts and bona fide arguable accounting interpretation exis...
Maintainability of a writ under Article 226 is limited where an alternative statutory appeal exists and the impugned orders arise from rectification proceedings under Section 161 of the GST Act; the court found no pleaded illegality and noted the petitioner received personal hearing before rectification orders were passed, so disputed questions of fact and the availability of an appeal precluded exercise of extraordinary writ jurisdiction. Outcome: writ petition dismissed and petitioner left to pursue the statutory appellate remedy.
Maintainability of a writ under Article 226 is limited where an alternative statutory appeal exists and the impugned orders arise from rectification proceedings under Section 161 of the GST Act; the court found no pleaded illegality and noted the petitioner received personal hearing before rectification orders were passed, so disputed questions of fact and the availability of an appeal precluded exercise of extraordinary writ jurisdiction. Outcome: writ petition dismissed and petitioner left to pursue the statutory appellate remedy.
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