Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
Transferable duty credit scrips validity and bona fide transferee entitlement to exemption upheld where scrips were subsisting at import, appeals allo...
Classification of knocked down motor vehicle component imports: Notification benefit denied because items are standalone non kit parts requiring subst...
Reassessment against a deceased assessee: procedural defect mandates fresh reassessment; nonresponsive petitioner may be treated as legal representati...
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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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