Educational approval requires mandatory State registration, but incidental surplus and trustee-owned land do not prove private benefit or profit motiv...
Judicial review of settlement orders cannot reopen settled customs notices, while statutory interest remains subject to verification and quantificatio...
Customs Broker licence lending for consideration justified revocation where exporter authorisation and client verification obligations were also breac...
Fraudulent import documents suspend limitation protection, while redemption of confiscated goods requires duty and interest despite bona fide purchase...
ODR arbitration participation remains mandatory after failed conciliation, while jurisdictional and maintainability objections stay available before t...
The High Court declined to entertain the writ petition under Article 226 because the challenge to the search authorization, stock discrepancy assessment, and penalty order involved disputed factual matters better examined under the GST statutory framework. Applying the rule that an aggrieved person should ordinarily pursue the remedy created by statute, the Court held that an effective appellate remedy was available and interference in writ jurisdiction was unwarranted. The petitioner was left to file an appeal and was granted liberty to raise all legal and factual grounds, including a request for condonation of delay for the period spent in prosecuting the writ petition.
The High Court declined to entertain the writ petition under Article 226 because the challenge to the search authorization, stock discrepancy assessment, and penalty order involved disputed factual matters better examined under the GST statutory framework. Applying the rule that an aggrieved person should ordinarily pursue the remedy created by statute, the Court held that an effective appellate remedy was available and interference in writ jurisdiction was unwarranted. The petitioner was left to file an appeal and was granted liberty to raise all legal and factual grounds, including a request for condonation of delay for the period spent in prosecuting the writ petition.
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