Bail conditions in customs-duty evasion investigation permit continued inquiry while addressing evidence-tampering concerns through procedural safegua...
GST payment representations require record-based, reasoned decisions while substantive entitlement remains open for determination by competent authori...
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Availability of a statutory appellate remedy against GST registration cancellation and rejection of revocation ordinarily precludes adjudication of factual disputes in writ jurisdiction. Appeals lay against both orders; therefore, factual contentions remained open for determination by the appellate authority. Where the revocation-rejection order was undated but served on 22 August 2026, the service date was directed to be treated as the order date for pursuing the appellate remedy. The taxpayer was permitted to file appeals against both orders within two weeks, for expeditious disposal.
Availability of a statutory appellate remedy against GST registration cancellation and rejection of revocation ordinarily precludes adjudication of factual disputes in writ jurisdiction. Appeals lay against both orders; therefore, factual contentions remained open for determination by the appellate authority. Where the revocation-rejection order was undated but served on 22 August 2026, the service date was directed to be treated as the order date for pursuing the appellate remedy. The taxpayer was permitted to file appeals against both orders within two weeks, for expeditious disposal.
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