PMLA anticipatory bail requires satisfaction of twin conditions, while predicate-offence protection does not extend to independent money-laundering pr...
School-affiliation charges remain taxable where not directly connected with examinations, while extended limitation requires proof of deliberate tax e...
Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
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Writ jurisdiction may be invoked when the statutory appellate forum is not constituted or functional, because an aggrieved person cannot be left remediless. Once the GSTAT became functional and the appeal-filing timeline was notified, the writ court declined to retain the challenge and relegated the petitioner to the statutory appellate remedy. The Court held that the absence of a functional tribunal did not waive the mandatory pre-deposit under Section 112(8); the petitioner was required to file the appeal before GSTAT within the notified period after making the prescribed deposit. The merits of the first appellate order were not examined.
Writ jurisdiction may be invoked when the statutory appellate forum is not constituted or functional, because an aggrieved person cannot be left remediless. Once the GSTAT became functional and the appeal-filing timeline was notified, the writ court declined to retain the challenge and relegated the petitioner to the statutory appellate remedy. The Court held that the absence of a functional tribunal did not waive the mandatory pre-deposit under Section 112(8); the petitioner was required to file the appeal before GSTAT within the notified period after making the prescribed deposit. The merits of the first appellate order were not examined.
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