Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
The High Court dismissed the petition and directed the petitioner to exhaust alternate remedies by fulfilling pre-deposit conditions. The court held that no case was made out to depart from the practice of exhausting alternate remedies. The argument that CBIC circulars were not followed could be raised before the appellate authority. Merely styling the impugned order as without jurisdiction or perverse was insufficient to circumvent exhausting alternate remedies. The court followed the reasoning in Oberoi Constructions Ltd regarding exhausting alternate remedies.
The High Court dismissed the petition and directed the petitioner to exhaust alternate remedies by fulfilling pre-deposit conditions. The court held that no case was made out to depart from the practice of exhausting alternate remedies. The argument that CBIC circulars were not followed could be raised before the appellate authority. Merely styling the impugned order as without jurisdiction or perverse was insufficient to circumvent exhausting alternate remedies. The court followed the reasoning in Oberoi Constructions Ltd regarding exhausting alternate remedies.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
