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Partial Relief Granted: Protection Recognized for Select Period with Statutory Appeal Pathway Recommended HC partially allowed the writ petition, granting protection for July 2017 to March 2018. For April 2018 to January 2023, the petition was dismissed due to ...
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Partial Relief Granted: Protection Recognized for Select Period with Statutory Appeal Pathway Recommended
HC partially allowed the writ petition, granting protection for July 2017 to March 2018. For April 2018 to January 2023, the petition was dismissed due to availability of statutory appeal remedy. The Court found factual disputes regarding document return unsuitable for writ jurisdiction, leaving the earlier period's order intact without awarding costs.
Issues involved: Challenge to order dated 16.12.2023 for the period from July 2017 to January 2023, and DRC-07 proceedings for the same period.
For the period July 2017 to March 2018: The petitioner's counsel sought similarity in the present case to another case before the Court. The respondent's counsel had no objection to following a similar order and requested time to file a counter affidavit. The Court passed an order similar to a previous one, granting protection to the petitioner for this period.
For the period April 2018 to January 2023: The petitioner argued that the challenge applicable to the previous period did not apply here. The Government Pleader raised a preliminary objection, stating the order was appealable. The petitioner claimed that certain documents were not returned by the Tax Authorities, hindering a proper reply. The impugned order mentioned the return of documents through an auditor, which the petitioner disputed. The Court held that the issue of document return raised a factual dispute not suitable for writ jurisdiction, dismissing the petition for this period but clarifying its survival for the earlier period.
Conclusion: The Court dismissed the writ petition for the period from April 2018 to January 2023 due to the availability of a statutory remedy of appeal, while clarifying its survival for the period from July 2017 to March 2018. No costs were awarded, and any pending miscellaneous petitions were closed accordingly.
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