The High Court addressed the issue of Transitional Input Tax ...

Writ petition entertained despite alternative remedy available. Time limitation for availing transitional input tax credit clarified.

Case Laws GST

June 4, 2024

The High Court addressed the issue of Transitional Input Tax Credit time limitation, ruling that availing credit beyond thirty days is inadmissible, leading to tax recovery with interest and penalty. The court discussed the maintainability of a writ petition u/s Article 226 of the Constitution despite alternative remedies. It held that when a writ petition raises a pure legal question without the need for factual investigation, the High Court can entertain it at its discretion. The court can review decisions of subordinate bodies for jurisdictional errors or violations of natural justice. Regarding time limitation, the court interpreted the General Clauses Act to calculate the thirty-day period u/s CGST Act, 2017, excluding the appointed day. Consequently, the court allowed the petition.

View Source

← Previous Next →

The High Court addressed the issue of Transitional Input Tax ...

Writ petition entertained despite alternative remedy available. Time limitation for availing transitional input tax credit clarified.

Case Laws GST

June 4, 2024

You may also like:

Power of HC to entertain writ petition where alternative appellate remedy is available

Petitioner seeking to rectify its Income Tax return qua the TDS now being reflected under the correct PAN - with the expiry of limitation, the law bars the remedy even...

Availability of alternative remedy - bar to invoke writ jurisdiction or not - Once the petitioner has availed the remedy of appeal, it would be inappropriate to...

Writ petition - alternative remedy - Transfer pricing adjustments - ALP - retrospective effect to section 92CA (2A) - sale of the call centre business - Writ Petition...

Arbitration Award - Maintainability of petition before the HC - availability of alternative remedy of appeal - Against the award made by the learned Arbitrator made...

Petition maintainable - alternative remedy available - order appealable - non-constitution of Tribunal - Government issued Removal of Difficulties Order and CBIC issued...

Power of High Court to entertain writ petition - alternative efficacious remedy u/s 129A - The court decided not to entertain the petitions on the basis of the...

Condonation of delay in filing appeal is governed by Section 5 of Limitation Act. When special statute provides period for initiating proceeding and authority to condone...

The petitions were dismissed due to delay, laches, and failure to avail the alternate efficacious remedy of revision petitions u/s 397 of CrPC. The inherent powers u/s...

Extension of time limits for filing annual returns under GST Acts was valid. Show Cause Notice issued within extended time limit u/s 73(9) of CGST/AGST Act for FY...

Petition maintainable but not entertainable due to availability of statutory remedy of appeal. Supreme Court held that merely because petition is maintainable, court not...

Maintainability of petition discussed - availability of alternative remedy considered - cancellation of registration under CGST/APGST Act, 2017 - alleged violation of...

Maintainability of petition - availability of alternative remedy - Violation of principles of natural justice - While the petitioner raised concerns about the blocking...

Maintainability of writ petition - Alternative remedy of appeal - Erroneous order of the First Appellate Authority - Validity of SCN - Recovery of service tax - the...

Cancellation of certificate granted u/s 12-A - alternative remedy - The order is appealable under Section 253(1)(c) - However, it is not fit to relegate the petitioner...

Quick Updates: