Limitation period commencement and procedural inquiry rules: identity-based limitation upheld; complaints by authorised public servants need not attra...
Pre-trial bail granted where custodial period, documentary prosecution, and magistrate-triable offence favor release subject to surety and no witness ...
Allowability of Salary Exemptions: Form 16 entries can substantiate HRA and other salary exemptions, and home loan interest is deductible for a self-o...
Writ jurisdiction remained available despite an appellate remedy because the challenge alleged violation of natural justice through a non-speaking order. The High Court held that the alternative remedy rule is not absolute and does not bar writ intervention where reasons are absent, jurisdiction is lacking, vires is questioned, or fundamental rights are implicated. Here, the adjudicating authority had noted receipt of the reply but failed to deal with its contents or the supporting documents, and gave no reasons for rejection. The GST demand order was therefore set aside as a non-speaking order, and the matter was remitted for fresh adjudication after personal hearing and a reasoned decision.
Writ jurisdiction remained available despite an appellate remedy because the challenge alleged violation of natural justice through a non-speaking order. The High Court held that the alternative remedy rule is not absolute and does not bar writ intervention where reasons are absent, jurisdiction is lacking, vires is questioned, or fundamental rights are implicated. Here, the adjudicating authority had noted receipt of the reply but failed to deal with its contents or the supporting documents, and gave no reasons for rejection. The GST demand order was therefore set aside as a non-speaking order, and the matter was remitted for fresh adjudication after personal hearing and a reasoned decision.
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