Condonation of delay in filing GSTR-3B returns and entitlement to Section 62 benefit results in withdrawal of assessments and revocation of attachment...
Penalty for estimation of income and disallowances for tax non-deduction clarified: estimation-based penalties not sustainable; additions without conc...
Managerial remuneration disallowance under s.40A(2)(b) challenged over alleged tax-avoidance; appellate decision restored deletion of addition for dir...
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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