Inventory write-off and fraudulent/wrongful trading allegations in corporate insolvency led to director liability principles applied and appeal dismis...
Condonation of delay in filing GSTR-3B returns and entitlement to Section 62 benefit results in withdrawal of assessments and revocation of attachment...
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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