CASE LAW
|
Authority |
One liner |
|
2025(03)LCX0167 Kerala High Court Falcon Synergy Engineering Private Limited |
Opportunity of hearing granted but not availed by assessee can not be a relief to invoke the remedy under Article 226 of the Constitution of India. |
|
2025(02)LCX0010 Kerala High Court Minimol Sabu |
High Court cannot entertain a writ petition under Article 226 of the Constitution of India seeking part adjudication of a show cause notice under Section 74 of the CGST Act/SGST Act except when there is a total lack of jurisdiction in issuing the notice. |
|
2025(01)LCX0419 Delhi High Court Golden Tobie Limited |
Since assessee did not follow up with customs for moving of imported goods to warehouse and also failed to participate in proceedings qua the SCN, relief sought for under Article 226 of the Constitution of India is not granted. |
|
2024(03)LCX0414 Kerala High Court Sunil Kumar K |
The assessee should have approached the Appellate Authority under Section 107 of the GST Act instead of invoking Article 226 of the Constitution of India. |
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2024(01)LCX0120 Madras High Court KPR Concrete Readymix |
Classification of Services does not fall within the limited category of cases in which a show cause notice may be assailed in a proceeding under Article 226 of the Constitution of India. |
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2024(01)LCX0055 Allahabad High Court Mgs Palace |
Unless inherent lack of jurisdiction or complete absence of relevant material is alleged and established, no interference may be warranted in exercise of extraordinary jurisdiction under Article 226 of the Constitution of India. |