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...
Writ jurisdiction is not meant to bypass the statutory appeal mechanism when the GSTAT has become functional and a notified period for filing appeals is available. Although writ relief may be entertained where the appellate forum is non-functional to avoid leaving an aggrieved party remediless, that rationale ends once the forum is operational. The Court held that the assessee must pursue the statutory appeal and strictly comply with the mandatory pre-deposit requirement under Section 112(8) before the appeal can be entertained. The writ petition was disposed of with directions to deposit the requisite amount and file the appeal within the notified timeline, leaving the merits of the appellate order open.
Writ jurisdiction is not meant to bypass the statutory appeal mechanism when the GSTAT has become functional and a notified period for filing appeals is available. Although writ relief may be entertained where the appellate forum is non-functional to avoid leaving an aggrieved party remediless, that rationale ends once the forum is operational. The Court held that the assessee must pursue the statutory appeal and strictly comply with the mandatory pre-deposit requirement under Section 112(8) before the appeal can be entertained. The writ petition was disposed of with directions to deposit the requisite amount and file the appeal within the notified timeline, leaving the merits of the appellate order open.
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