Mandatory textile export qualifiers distinguish flame-retardant fabrics from other listed fabrics for automated identification under the textiles ince...
Personal liberty safeguards restrict arrest after court-directed GST appearance, requiring interim release where authorities overreach pending proceed...
Alternative statutory remedy and delay bar GST writ challenges despite pending rectification, while distinct subject matter permits parallel proceedin...
Writ petitions challenging search and seizure were held premature because the statutory investigative process had advanced to issuance of show-cause notices under the CGST Act; petitioners must first exhaust the statutory remedy and may attack any final Order-in-Original. The court applied judicial restraint, confining review of the recorded reasons to Wednesbury reasonableness and refusing to rehear administrative judgment on its merits. Requests for immediate release of goods were denied, with provisional release permitted only on production of valid bills, challans or receipts or by following the Section 67(6)/Rule 140(1) provisional-release procedure and furnishing a bond.
Writ petitions challenging search and seizure were held premature because the statutory investigative process had advanced to issuance of show-cause notices under the CGST Act; petitioners must first exhaust the statutory remedy and may attack any final Order-in-Original. The court applied judicial restraint, confining review of the recorded reasons to Wednesbury reasonableness and refusing to rehear administrative judgment on its merits. Requests for immediate release of goods were denied, with provisional release permitted only on production of valid bills, challans or receipts or by following the Section 67(6)/Rule 140(1) provisional-release procedure and furnishing a bond.
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TaxTMI 
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