Maintainability of a Section 7 insolvency petition against a financial service provider denied; appeal dismissed for non maintainability and complex d...
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...
The High Court held that, where the GST Appellate Tribunal has not yet been constituted, the statutory right of appeal remains available and limitation for filing that appeal runs from the date the President or State President enters office, whichever is later, in line with the Board Circular. It further held that writ jurisdiction cannot be used to bypass the statutory appellate remedy or avoid the pre-deposit requirement. Following its earlier order on identical facts, the Court dismissed the writ petition and granted liberty to pursue the appeal before the GST Tribunal against the impugned appellate orders.
The High Court held that, where the GST Appellate Tribunal has not yet been constituted, the statutory right of appeal remains available and limitation for filing that appeal runs from the date the President or State President enters office, whichever is later, in line with the Board Circular. It further held that writ jurisdiction cannot be used to bypass the statutory appellate remedy or avoid the pre-deposit requirement. Following its earlier order on identical facts, the Court dismissed the writ petition and granted liberty to pursue the appeal before the GST Tribunal against the impugned appellate orders.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4824 
Join Channel 
