Writ Denied Due to Statutory Remedy but Liberty Granted to Appeal Delayed Portal Upload Issue Whether a writ petition challenging an assessment order passed under Section 73 is maintainable when a statutory appeal remedy exists, but the taxpayer claims a delay in filing the appeal because the order was wrongly or obscurely uploaded under the… Read More »
Writ Petition Filed After Five Years Is Non-Maintainable Due To Inordinate Laches And Unavailed Alternative Statutory Remedies Issue Whether a writ petition filed under Article 226 of the Constitution challenging an appellate order is maintainable after a delay of more than five years, when the petitioner has completely bypassed an efficacious alternative statutory remedy available… Read More »
Writ petitions for SEZ IGST refunds will not be entertained when an efficacious statutory appeal remedy exists. Issue Whether a Special Economic Zone (SEZ) unit can bypass the alternative, efficacious statutory appeal remedy under Section 107 of the CGST Act and directly invoke writ jurisdiction to challenge an IGST refund rejection order. Facts The petitioner… Read More »
GST registration revocation cannot be rejected using a non-speaking order that ignores delay condonation GST registration revocation cannot be rejected using a non-speaking order that ignores delay condonation explanations. explanations. Issue Whether the tax authority is legally justified in rejecting an application for the revocation of a cancelled GST registration solely by issuing a non-speaking… Read More »
Ex-Parte Assessment Order Passed After Extended Statutory Deadline Is Legally Invalid for Want of Jurisdiction Ex-Parte Assessment Order Passed After Extended Statutory Deadline Is Legally Invalid for Want of Jurisdiction Issue Whether a non-fraud tax demand order under Section 73 passed and uploaded on the GST portal after the expiration of the extended statutory limitation… Read More »