Reversal of input tax credit in proportion to exempt supply: specificity of show-cause notice required; order set aside, fresh proceedings allowed wit...
Benami transaction and beneficial ownership: documentary and circumstantial evidence show payors were true beneficiaries, resulting in PBPTA consequen...
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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