Condonation of Delay: Tribunal directed condonation where rectification proceedings were pursued, ordering merits adjudication after opportunity to be...
Restriction of Input Tax Credit under Rule 86A applies only to fraudulently or ineligible availed credit; mere wrongful recipient availment is insuffi...
The High Court declined to exercise extraordinary writ jurisdiction to quash a show cause notice where parallel proceedings against multiple accused were ongoing, reasoning that premature interference could impede inquiries; the writ petition was dismissed without merit adjudication and no quashing was granted. The court did not resolve the petitioner's limitation/time-bar plea but directed the adjudicating authority to consider the petitioner's explanation and relied precedents (including the cited apex decision) while conducting further proceedings, leaving the substantive limitation question open for decision by the respondents-authority in accordance with law.
The High Court declined to exercise extraordinary writ jurisdiction to quash a show cause notice where parallel proceedings against multiple accused were ongoing, reasoning that premature interference could impede inquiries; the writ petition was dismissed without merit adjudication and no quashing was granted. The court did not resolve the petitioner's limitation/time-bar plea but directed the adjudicating authority to consider the petitioner's explanation and relied precedents (including the cited apex decision) while conducting further proceedings, leaving the substantive limitation question open for decision by the respondents-authority in accordance with law.
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