Restriction of Input Tax Credit under Rule 86A applies only to fraudulently or ineligible availed credit; mere wrongful recipient availment is insuffi...
Business reorganisation requires recognition of successor's modified return; draft orders against dissolved transferor quashed and fresh review direct...
Pre-commencement R&D deduction denied where business had not commenced; deeming benefit requires tangible start of manufacture or commercial exploitat...
A writ petition challenging a GST appellate order was not entertained because an effective statutory appeal before the now-functioning GST Appellate Tribunal was available. The Court held that writ jurisdiction should ordinarily not be used where a specialised remedy exists, especially when the petitioner's objections concerned GST issues suited to the Tribunal's examination. No exception applied: there was no challenge to the statute's vires, no lack of jurisdiction, and no violation of natural justice because the petitioner had participated and filed a reply. The petitioner was relegated to the appellate remedy, with interim protection continued until the Tribunal decides the stay application.
A writ petition challenging a GST appellate order was not entertained because an effective statutory appeal before the now-functioning GST Appellate Tribunal was available. The Court held that writ jurisdiction should ordinarily not be used where a specialised remedy exists, especially when the petitioner's objections concerned GST issues suited to the Tribunal's examination. No exception applied: there was no challenge to the statute's vires, no lack of jurisdiction, and no violation of natural justice because the petitioner had participated and filed a reply. The petitioner was relegated to the appellate remedy, with interim protection continued until the Tribunal decides the stay application.
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