Search and seizure: abatement of earlier search bars use of prior seized material in later search-based assessments; relief limited to new documents f...
Admission of additional evidence under remand rules must await a meaningful remand report; failure to do so breaches natural justice and mandates rema...
Export Obligation Discharge Certificates for EPCG compliance cannot be questioned by Customs unless DGFT adjudicates and cancels them, so demands quas...
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A writ petition against a detailed GST adjudication order was not entertained because the petitioner had already replied to the show cause notice and the impugned order was appealable. The Court found no basis to interfere in writ jurisdiction, especially since the petition was filed long after the order. It did not examine the merits, including the dispute limited to interest under Section 50 of the GST enactments, and instead left the petitioner to the statutory appellate remedy. Liberty was granted to file an appeal before the appellate authority within thirty days.
A writ petition against a detailed GST adjudication order was not entertained because the petitioner had already replied to the show cause notice and the impugned order was appealable. The Court found no basis to interfere in writ jurisdiction, especially since the petition was filed long after the order. It did not examine the merits, including the dispute limited to interest under Section 50 of the GST enactments, and instead left the petitioner to the statutory appellate remedy. Liberty was granted to file an appeal before the appellate authority within thirty days.
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