Unlawful outward remittances via Hawala using proforma invoices and electronic records proved; documents admitted, directors penalised, penalties redu...
Attachment of equivalent-value properties as proceeds of crime upheld; preventive attachment order and confirmation sustained; no independent ED reinv...
Broker trading-system "technical glitch" redefinition and narrowed incident-reporting regime for large IBT/STWT brokers requiring 2-hr notice and 14-w...
Availability of an efficacious alternative statutory remedy precluded writ relief: the High Court declined to examine merits because the petitioner had not availed the statutory appeal under Section 107 of the CGST Act read with Rule 109A. Complaints of non-supply of relied documents, defective service and service dates of summons, alleged non-consideration of replies and non-application of mind were held to arise from the adjudicatory record and fall within the scope of the statutory appellate forum; petition dismissed with liberty to pursue the prescribed appeal.
Availability of an efficacious alternative statutory remedy precluded writ relief: the High Court declined to examine merits because the petitioner had not availed the statutory appeal under Section 107 of the CGST Act read with Rule 109A. Complaints of non-supply of relied documents, defective service and service dates of summons, alleged non-consideration of replies and non-application of mind were held to arise from the adjudicatory record and fall within the scope of the statutory appellate forum; petition dismissed with liberty to pursue the prescribed appeal.
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