Human-probability test defeats political donation deductions where banking records mask accommodation-entry fund layering rather than genuine contribu...
Electronic evidence and search statements in tax assessments require authenticity review and corroboration, while procedural manuals lack statutory fo...
Tariff rate quota authorisations govern preferential imports of specified New Zealand goods through export certification and electronic customs debiti...
Electronic Continuity Bond Registration replaces manual container permissions, with quarterly reporting and re-export monitoring for duty-free contain...
Validity of order passed u/s 147 r.w.s.144B - availability of alternate statutory remedy - The High Court recognized that the arguments presented could be considered by examining the record. However, the Court refrained from conducting a fishing inquiry into the case under its writ jurisdiction due to factual complexities. - The High Court referred to Supreme Court decisions emphasizing the importance of exhausting statutory remedies before approaching the court under Article 226 of the Constitution. It held that when an alternate remedy is available, judicial prudence dictates refraining from exercising jurisdiction under constitutional provisions. Therefore, the High Court dismissed the writ petition, directing the petitioner to avail themselves of the statutory remedy of appeal.
Validity of order passed u/s 147 r.w.s.144B - availability of alternate statutory remedy - The High Court recognized that the arguments presented could be considered by examining the record. However, the Court refrained from conducting a fishing inquiry into the case under its writ jurisdiction due to factual complexities. - The High Court referred to Supreme Court decisions emphasizing the importance of exhausting statutory remedies before approaching the court under Article 226 of the Constitution. It held that when an alternate remedy is available, judicial prudence dictates refraining from exercising jurisdiction under constitutional provisions. Therefore, the High Court dismissed the writ petition, directing the petitioner to avail themselves of the statutory remedy of appeal.
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TaxTMI 
TaxTMI 
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