Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply ...
Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
A writ challenge to rejection of a GST refund was declined because the Court found no jurisdictional defect or breach of natural justice warranting Article 226 interference. It held that there is a material distinction between lack of jurisdiction and an erroneous exercise of jurisdiction, and that disputes over the correctness of factual findings, including adequacy of supporting refund documents, should be pursued in the statutory appellate forum. The Court also rejected the argument that the GSTAT was inefficacious, noting that the Tribunal had begun functioning and could hear appeals. The petitioner was relegated to the statutory appeal, with all merits left open.
A writ challenge to rejection of a GST refund was declined because the Court found no jurisdictional defect or breach of natural justice warranting Article 226 interference. It held that there is a material distinction between lack of jurisdiction and an erroneous exercise of jurisdiction, and that disputes over the correctness of factual findings, including adequacy of supporting refund documents, should be pursued in the statutory appellate forum. The Court also rejected the argument that the GSTAT was inefficacious, noting that the Tribunal had begun functioning and could hear appeals. The petitioner was relegated to the statutory appeal, with all merits left open.
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