Capital-goods exemption covers plant-modernisation accessories, while the import restriction applies only to earlier capital-goods components and spar...
Constitutional judicial review permits challenges to ECIRs and connected money-laundering proceedings where coercive action affects fundamental intere...
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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