Advance-ruling mechanism governs pending GST classification, exemption and taxability disputes, limiting writ review once the specialised forum functi...
Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...
Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciati...
Writ petition challenging order confirming provisional attachment under Prevention of Money Laundering Act dismissed. Court held alternative statutory remedy of appeal available u/s 26 of Act. Principles reiterated that High Court will not entertain writ petition when effective alternative statutory remedy exists, given complicated questions of fact involved requiring evidence-based determination. Petitioner relegated to pursue statutory appeal before Appellate Tribunal which shall decide expeditiously in accordance with law.
Writ petition challenging order confirming provisional attachment under Prevention of Money Laundering Act dismissed. Court held alternative statutory remedy of appeal available u/s 26 of Act. Principles reiterated that High Court will not entertain writ petition when effective alternative statutory remedy exists, given complicated questions of fact involved requiring evidence-based determination. Petitioner relegated to pursue statutory appeal before Appellate Tribunal which shall decide expeditiously in accordance with law.
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