Provisional attachment under Prevention of Money Laundering Act requires exhaustion of statutory remedies; impugned order set aside, appeal to tribuna...
Restoration of property under Prevention of Money Laundering Act after attachment dispute rendered academic; possession directed to successful resolut...
Goods Transport Agency services via e commerce portals: consignment note creates custody and liability and enables exemption for unregistered recipien...
Reverse charge and assignment of royalty collection: exemption for excess royalty collectors subject to reconciliation; leaseholders remain liable und...
A writ petition may be entertained when the statutory appellate forum is not constituted or functional, but only to avoid leaving the aggrieved party remediless. Once the appellate forum became functional and the appeal period was extended through the notified mechanism, the writ court declined to keep the matter pending and left the dispute to the Tribunal. The earlier non-functioning of the forum did not waive the statutory pre-deposit condition for a second appeal. The petitioner was directed to file the statutory appeal before the GST Appellate Tribunal within the prescribed timeline after complying with the required deposit, without any examination of the merits of the first appellate order.
A writ petition may be entertained when the statutory appellate forum is not constituted or functional, but only to avoid leaving the aggrieved party remediless. Once the appellate forum became functional and the appeal period was extended through the notified mechanism, the writ court declined to keep the matter pending and left the dispute to the Tribunal. The earlier non-functioning of the forum did not waive the statutory pre-deposit condition for a second appeal. The petitioner was directed to file the statutory appeal before the GST Appellate Tribunal within the prescribed timeline after complying with the required deposit, without any examination of the merits of the first appellate order.
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