Just a moment...

Top
Help
×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
Make Most of Text Search
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close ✕
🔎 Case Laws - Adv. Search
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text
  • Main Text
  • Main Text + AI Text
  • AI Text
  • Title Only
  • Head Notes
  • Citation
Party Name: ?
Party name / Appeal No.
Include Word: ?
Searches for this word in Main (Whole) Text
Exclude Word: ?
This word will not be present in Main (Whole) Text
Law:
---- All Laws----
  • ---- All Laws----
  • GST
  • Income Tax
  • Benami Property
  • Customs
  • Corporate Laws
  • Securities / SEBI
  • Insolvency & Bankruptcy
  • FEMA
  • Law of Competition
  • PMLA
  • Service Tax
  • Central Excise
  • CST, VAT & Sales Tax
  • Wealth tax
  • Indian Laws
Courts: ?
Select Court or Tribunal
---- All Courts ----
  • ---- All Courts ----
  • Supreme Court - All
  • Supreme Court
  • SC Orders / Highlights
  • High Court
  • Appellate Tribunal
  • Tribunal
  • Appellate authority for Advance Ruling
  • Advance Ruling Authority
  • National Financial Reporting Authority
  • Competition Commission of India
  • ANTI-PROFITEERING AUTHORITY
  • Commission
  • Central Government
  • Board
  • DISTRICT/ SESSIONS Court
  • Commissioner / Appellate Authority
  • Other
Situ: ?
State Name or City name of the Court
Landmark: ?
Where case is referred in other cases
---- All Cases ----
  • ---- All Cases ----
  • Referred in >= 3 Cases
  • Referred in >= 4 Cases
  • Referred in >= 5 Cases
  • Referred in >= 10 Cases
  • Referred in >= 15 Cases
  • Referred in >= 25 Cases
  • Referred in >= 50 Cases
  • Referred in >= 100 Cases
From Date: ?
Date of order
To Date:
TMI Citation:
Year
  • Year
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
  • 2010
  • 2009
  • 2008
  • 2007
  • 2006
  • 2005
  • 2004
  • 2003
  • 2002
  • 2001
  • 2000
  • 1999
  • 1998
  • 1997
  • 1996
  • 1995
  • 1994
  • 1993
  • 1992
  • 1991
  • 1990
  • 1989
  • 1988
  • 1987
  • 1986
  • 1985
  • 1984
  • 1983
  • 1982
  • 1981
  • 1980
  • 1979
  • 1978
  • 1977
  • 1976
  • 1975
  • 1974
  • 1973
  • 1972
  • 1971
  • 1970
  • 1969
  • 1968
  • 1967
  • 1966
  • 1965
  • 1964
  • 1963
  • 1962
  • 1961
  • 1960
  • 1959
  • 1958
  • 1957
  • 1956
  • 1955
  • 1954
  • 1953
  • 1952
  • 1951
  • 1950
  • 1949
  • 1948
  • 1947
  • 1946
  • 1945
  • 1944
  • 1943
  • 1942
  • 1941
  • 1940
  • 1939
  • 1938
  • 1937
  • 1936
  • 1935
  • 1934
  • 1933
  • 1932
  • 1931
  • 1930
Volume
  • Volume
  • 1
  • 2
  • 3
  • 4
  • 5
  • 6
  • 7
  • 8
  • 9
  • 10
  • 11
  • 12
TMI
Example : 2024 (6) TMI 204
By Case ID:

When case Id is present, search is done only for this

Sort By:
RelevanceDefaultDate
    No Records Found
    ❯❯
    MaximizeMaximizeMaximize
    0 / 200
    Expand Note
    Add to Folder

    No Folders have been created

      +

      Are you sure you want to delete "My most important" ?

      NOTE:

      Case Laws
      Showing Results for :
      Reset Filters
      Results Found:
      AI TextQuick Glance by AIHeadnote
      Show All SummariesHide All Summaries
      No Records Found

      Case Laws

      Back

      All Case Laws

      Showing Results for :
      Reset Filters
      Showing
      Records
      ExpandCollapse
        No Records Found

        Case Laws

        Back

        All Case Laws

        Showing Results for : Reset Filters
        Case ID :

        📋
        Contents
        Note

        Note

        -

        Bookmark

        print

        Print

        Login to TaxTMI
        Verification Pending

        The Email Id has not been verified. Click on the link we have sent on

        Didn't receive the mail? Resend Mail

        Don't have an account? Register Here

        <h1>Judicial Review Rejected: Procedural Gaps and Delay Undermine Petition's Merit Against Original Order Challenging Administrative Decision</h1> <h3>Apex Iron (India) Pvt. Ltd. Versus State of Maharashtra & Ors.</h3> HC dismissed the petition challenging an Order-in-Original from January 2023. The court emphasized exhausting alternate remedies, noted significant delay ... Maintainability of petition - availability of alternative remedy - violation of principles of natural justice - delay in filing petition - HELD THAT:- Against the impugned order, the Petitioner has an alternate remedy of an appeal. However, Mr. Rastogi submits that since there is a violation of principles of natural justice, this Court should entertain the petition rather than relegate the Petitioner to the alternate remedy. This petition was filed almost a year after the impugned orders were made, i.e. much after the statutory period of appeal provided had expired. There is no explanation why this petition was not filed earlier, i.e. within the limitation period prescribed for instituting an appeal. While there can be no limitation for filing a petition under Article 226 of the Constitution of India, such petitions must be instituted within a reasonable period. In any case, the delay is to be explained. Here, there is no explanation for the delay. Thus, no case is made out in this matter to depart from the usual rule of exhaustion of alternate remedies - petition dismissed. Issues: Challenge to Order-in-Original dated 12 January 2023; Violation of principles of natural justice; Exhaustion of alternate remedy; Delay in filing the petition; Vagueness in prayer clauses and amendments.Challenge to Order-in-Original dated 12 January 2023:The petitioner did not press for relief in prayer clauses (a) and (b) of the petition. The challenge was specifically directed towards an Order-in-Original dated 12 January 2023. The petitioner argued that there was a violation of principles of natural justice in the impugned order, seeking the court's intervention instead of resorting to the alternate remedy of an appeal. However, the court noted that the allegations regarding non-supply of documents, order scope, and lack of details were vague and best addressed by the Appellate Authority.Violation of Principles of Natural Justice:The petitioner contended that there was a violation of principles of natural justice, justifying the court's intervention without exhausting the alternate remedy of an appeal. The court, however, found the allegations regarding non-supply of documents and other issues to be vague and best suited for consideration by the Appellate Authority. The court emphasized the importance of adherence to the usual practice of exhausting alternate remedies before approaching the court.Exhaustion of Alternate Remedy:The court emphasized the importance of exhausting alternate remedies before seeking judicial intervention. The petitioner's argument of a violation of natural justice was not considered sufficient to bypass the requirement of pursuing an appeal. The court referred to a previous decision and highlighted that the petition did not present grounds compelling departure from the usual rule of exhausting alternate remedies. The court dismissed the petition, noting that the Appellate Authority was better equipped to address the issues raised.Delay in Filing the Petition:The petition was filed almost a year after the impugned orders were issued, exceeding the statutory period for appeal. The court noted the absence of any explanation for the delay in filing the petition. While acknowledging that there is no limitation for filing a petition under Article 226 of the Constitution, the court emphasized the importance of filing such petitions within a reasonable period and providing a valid explanation for any delay, which was lacking in this case.Vagueness in Prayer Clauses and Amendments:The court highlighted the vagueness and confusion in the prayer clauses and amendments of the petition. It noted that the allegations and amendments lacked specificity, making it challenging to discern the precise orders being challenged and the relevant details. The court emphasized the necessity for petitions to contain proper and clear details, including specific references to impugned orders and authorities involved. The court dismissed the petition, citing the lack of clarity and precision in the prayer clauses and amendments as contributing factors.In conclusion, the court dismissed the petition due to the petitioner's failure to exhaust alternate remedies, the absence of a valid explanation for the delay in filing, and the vagueness in the prayer clauses and amendments. The court underscored the importance of adherence to procedural requirements and the need for petitions to be precise and detailed in presenting legal challenges.

        Topics

        ActsIncome Tax
        No Records Found