Permanent establishment tests: independent subsidiary premises and principal-to-principal dealings did not create Indian taxability for offshore suppl...
Valuation Officer estimates govern property-value additions once statutory valuation is invoked, requiring fresh consideration of objections and compa...
Waiver of written show-cause notice may prevent a later procedural challenge after participation in customs adjudication, preserving statutory appella...
Retrospective invalidity of ocean-freight IGST supports refunds despite non-party status and prior credit utilisation, subject to authorised appeal gr...
Additional evidence in departmental appeals may include show-cause-notice material without introducing a new case where it merely corroborates existin...
Reasoned rectification orders require consideration of expenditure disclosed in income-tax returns, preventing revision based on incomplete income com...
Modified returns after business reorganisations cannot trigger fresh scrutiny once the original assessment was complete, invalidating related transfer...
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The Madhya Pradesh High Court considered the maintainability of a petition regarding the recovery of short paid Central Excise Duty. The court noted that the availability of an alternative remedy does not automatically bar the filing of a writ petition, as it depends on the specific circumstances of each case. Citing a Supreme Court judgment, the court emphasized that the doctrine of alternative remedy is a matter of policy and discretion rather than a strict legal rule. The petitioner was found to have been denied the necessary documents and a fair hearing, leading to a violation of principles of natural justice. As a result, the court set aside the final order of recovery and remanded the matter back to the authority for fresh adjudication, allowing the petition by way of remand.
The Madhya Pradesh High Court considered the maintainability of a petition regarding the recovery of short paid Central Excise Duty. The court noted that the availability of an alternative remedy does not automatically bar the filing of a writ petition, as it depends on the specific circumstances of each case. Citing a Supreme Court judgment, the court emphasized that the doctrine of alternative remedy is a matter of policy and discretion rather than a strict legal rule. The petitioner was found to have been denied the necessary documents and a fair hearing, leading to a violation of principles of natural justice. As a result, the court set aside the final order of recovery and remanded the matter back to the authority for fresh adjudication, allowing the petition by way of remand.
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