Ratification of resignation acceptance validates separation retrospectively, while withdrawal may be refused through reasoned administrative discretio...
Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
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 4801
Join Channel
TaxTMI 
