Pre-trial bail granted where custodial period, documentary prosecution, and magistrate-triable offence favor release subject to surety and no witness ...
Allowability of Salary Exemptions: Form 16 entries can substantiate HRA and other salary exemptions, and home loan interest is deductible for a self-o...
Capital gains exemption: payment for plot, architect fees and bona fide commencement of construction can satisfy utilisation requirement and secure re...
A writ petition was entertained only to the limited extent that no statutory appellate forum was then available, but the Court held that this did not permit bypassing the GST Act's appeal conditions. Once the GSTAT became functional and the appeal period was notified, the aggrieved party had to pursue the statutory remedy before that forum. The mandatory pre-deposit under Section 112(8) was required to be strictly complied with, and writ jurisdiction could not be used to secure relaxation from that requirement. The petitioner was directed to make the deposit and file the appeal within the notified timeline, with the merits of the appellate order left open.
A writ petition was entertained only to the limited extent that no statutory appellate forum was then available, but the Court held that this did not permit bypassing the GST Act's appeal conditions. Once the GSTAT became functional and the appeal period was notified, the aggrieved party had to pursue the statutory remedy before that forum. The mandatory pre-deposit under Section 112(8) was required to be strictly complied with, and writ jurisdiction could not be used to secure relaxation from that requirement. The petitioner was directed to make the deposit and file the appeal within the notified timeline, with the merits of the appellate order left open.
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