Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
The High Court considered the maintainability of a writ petition seeking a writ of prohibition despite the petitioner not challenging the allegedly erroneous orders. The Court clarified that a writ of prohibition is typically used to supervise and restrict courts or tribunals from acting beyond their jurisdiction. Reference was made to a Supreme Court case emphasizing the distinction between issuing writs of certiorari and prohibition to correct jurisdictional errors. While both writs can correct jurisdictional errors, certiorari corrects after a decision, and prohibition can prevent errors before a decision. In this case, as the appellate authority had already made a determination, issuing a writ of prohibition was deemed unnecessary. The Court found the petitioner's request to defer recovery without seeking adjudication of rights insufficient, leading to the dismissal of the writ petition.
The High Court considered the maintainability of a writ petition seeking a writ of prohibition despite the petitioner not challenging the allegedly erroneous orders. The Court clarified that a writ of prohibition is typically used to supervise and restrict courts or tribunals from acting beyond their jurisdiction. Reference was made to a Supreme Court case emphasizing the distinction between issuing writs of certiorari and prohibition to correct jurisdictional errors. While both writs can correct jurisdictional errors, certiorari corrects after a decision, and prohibition can prevent errors before a decision. In this case, as the appellate authority had already made a determination, issuing a writ of prohibition was deemed unnecessary. The Court found the petitioner's request to defer recovery without seeking adjudication of rights insufficient, leading to the dismissal of the writ petition.
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