Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
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The High Court declined to interfere in writ jurisdiction because the petitioner had an alternative statutory appeal under Section 107 and had filed the writ long after the appeal limitation expired. Relying on the principle that the statutory limitation for appeal under the GST Act cannot be extended, the Court held that the time bar could not be bypassed through writ proceedings. However, considering that the petitioner might have a case on merits, it granted conditional liberty to file an appeal before the appellate authority within the time fixed, subject to deposit of 25% of the disputed tax with credit for any amount already recovered, and directed that such appeal be decided on merits without reference to limitation.
The High Court declined to interfere in writ jurisdiction because the petitioner had an alternative statutory appeal under Section 107 and had filed the writ long after the appeal limitation expired. Relying on the principle that the statutory limitation for appeal under the GST Act cannot be extended, the Court held that the time bar could not be bypassed through writ proceedings. However, considering that the petitioner might have a case on merits, it granted conditional liberty to file an appeal before the appellate authority within the time fixed, subject to deposit of 25% of the disputed tax with credit for any amount already recovered, and directed that such appeal be decided on merits without reference to limitation.
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