Proportionate interest, unexplained credits and partner remuneration disputed; proofs of fund nexus and lender identity were decisive and disallowance...
Capital gains valuation from stamp assessment versus net consideration for residential reinvestment: deemed stamp value replaced for gains but not for...
Writ jurisdiction remained available because the challenge went to the very competence of the officer who passed the GST adjudication order, and an alternative remedy does not bar interference where the impugned action is alleged to be without jurisdiction. Reading Section 2(91) of the CGST Act with Section 6 of the Union Territory GST Act, the HC held that a State tax officer can act as a proper officer only subject to notification issued on the Council's recommendation. As no such recommendation existed authorising the officer concerned, the adjudication was invalid and was quashed, with liberty to the competent authority to pass a fresh order in accordance with law.
Writ jurisdiction remained available because the challenge went to the very competence of the officer who passed the GST adjudication order, and an alternative remedy does not bar interference where the impugned action is alleged to be without jurisdiction. Reading Section 2(91) of the CGST Act with Section 6 of the Union Territory GST Act, the HC held that a State tax officer can act as a proper officer only subject to notification issued on the Council's recommendation. As no such recommendation existed authorising the officer concerned, the adjudication was invalid and was quashed, with liberty to the competent authority to pass a fresh order in accordance with law.
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