The High Court held that the petitioner must deposit tax and related amounts under Section 112(8) before filing an appeal to the GSTAT, emphasizing writ jurisdiction cannot substitute statutory appellate remedies.
The High Court set aside the rejection of a GST appeal filed beyond the statutory period, directing the appellate authority to treat the later appeal as non est while the earlier pending appeal proceeds on merits.
Court noted that documented share purchases, demat holdings, and stock-exchange sales were not properly evaluated by the AO. The ITAT’s factual findings were upheld.
The case concerns a tender for sand quarries stalled despite receiving required clarifications on ITR and VAT issues. The Court held that authorities must act promptly once clarifications are issued and directed transmission of records for immediate decision-making.
The Court held that even though pre-deposit compliance was disputed, the appellate authority had decided the case on merits. Since the merit findings were not shown to be unreasonable, no interference was warranted.
The High Court refused to entertain the challenge to a sale notice, holding that the petitioner must pursue the statutory remedy under Section 17 of the SARFAESI Act. The ruling reiterates that writ jurisdiction cannot be invoked when an effective alternative remedy exists.
The Court dismissed the petition after holding that statutory remedies under Section 17 of the SARFAESI Act must be exhausted first. It allowed the petitioners to approach the DRT for their grievances.
The Orissa High Court set aside the rejection of a GST appeal, allowing it to be heard on merit after the petitioner deposited the required pre-deposit amount under Section 107(6).
Orissa High Court held that submission of Audit Visit Report beyond the prescribed time limit invalidates the entire audit assessment under Odisha Value Added Tax Act, 2004 [Odisha VAT Act]. Since notice is invalid, the Assessment Order, therefore, is insupportable.
High Court dismisses writ petition alleging SOP breach in faceless assessment, advising the taxpayer to seek remedy through the statutory appellate process under the Income Tax Act.
