Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Existence of an efficacious statutory appeal under the CGST Act justified refusal of writ jurisdiction against GST adjudication orders passed by municipal bodies. The Court found that the challenge was not a case of lack of jurisdiction, because the alleged GST immunity depended on examination of the underlying transactions and the adjudicating authority had already undertaken that factual exercise. As no exceptional circumstance, including a vires challenge, was shown, the petitioners were relegated to the appellate remedy. Appeals filed within the time granted and with statutory compliances were to be heard on merits without objection on limitation, and all substantive contentions were left open.
Existence of an efficacious statutory appeal under the CGST Act justified refusal of writ jurisdiction against GST adjudication orders passed by municipal bodies. The Court found that the challenge was not a case of lack of jurisdiction, because the alleged GST immunity depended on examination of the underlying transactions and the adjudicating authority had already undertaken that factual exercise. As no exceptional circumstance, including a vires challenge, was shown, the petitioners were relegated to the appellate remedy. Appeals filed within the time granted and with statutory compliances were to be heard on merits without objection on limitation, and all substantive contentions were left open.
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