Imported menthol-scented sweet supari classification dispute: seizure quashed, release for home consumption subject to duty bond; bank guarantee refus...
CKD/SKD air-conditioner components classifiable with finished units by essential character; prior advance ruling extended three years, FTA benefits po...
Scope of judicial review under Article 226: supervisory, not appellate; factual reappraisal barred, challenge dismissed; insolvency professional dutie...
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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