Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
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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