Income Disclosure Scheme immunity and search-material requirements barred further share-transaction additions in unabated assessments under section 15...
Toy balloon tariff classification: functional heading prevails over residual rubber and festive article headings, supporting penalties for deliberate ...
Customs valuation using comparable contemporaneous imports can displace declared value, while missing speaking orders require pursuit before competent...
Foreign customs declarations and importer admissions established undervaluation, supporting sequential value redetermination, differential duty, and m...
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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