Personal liberty safeguards restrict arrest after court-directed GST appearance, requiring interim release where authorities overreach pending proceed...
Alternative statutory remedy and delay bar GST writ challenges despite pending rectification, while distinct subject matter permits parallel proceedin...
Unverified Insight Portal Information Cannot Justify Reassessment Without a Verified Taxpayer-Specific Income-Escape Nexus or Demonstrated Application...
Assessing Officer jurisdiction after statutory transfer invalidates reassessment notices issued by transferor officers and nullifies resulting proceed...
Consequential appeal-effect orders must implement rectification deleting working-capital adjustments and reconsider the resulting arm's-length range c...
The petition was dismissed by the High Court as no case was made out to depart from the usual rule of exhaustion of alternative remedies. The key reasons were: 1) An alternative remedy of appeal was available against the impugned order, although the petitioner contended violation of principles of natural justice. 2) The petition was filed almost a year after the impugned orders, much beyond the statutory limitation period for appeal, without any explanation for the delay. While there is no limitation for filing a petition under Article 226, such petitions must be instituted within a reasonable period, and any delay is required to be explained. Since the petitioner failed to provide a justification for the inordinate delay, the High Court dismissed the petition.
The petition was dismissed by the High Court as no case was made out to depart from the usual rule of exhaustion of alternative remedies. The key reasons were: 1) An alternative remedy of appeal was available against the impugned order, although the petitioner contended violation of principles of natural justice. 2) The petition was filed almost a year after the impugned orders, much beyond the statutory limitation period for appeal, without any explanation for the delay. While there is no limitation for filing a petition under Article 226, such petitions must be instituted within a reasonable period, and any delay is required to be explained. Since the petitioner failed to provide a justification for the inordinate delay, the High Court dismissed the petition.
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TaxTMI 
TaxTMI 
of 4894 
