Development rights transfers treated as immovable property, while construction abatement applies and repeated non-payment permits extended service-tax...
Income Disclosure Scheme immunity and search-material requirements barred further share-transaction additions in unabated assessments under section 15...
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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