Embezzlement losses in charitable institutions remain allowable when misappropriation is established, irrecoverable, and not a specified-person benefi...
National long-distance undertaking status supports deduction where separately licensed infrastructure, resources, revenue, and expenditure establish c...
Agency reimbursement income follows contractual deposit-liability computation, while pending deposit collections do not constitute deemed-dividend loa...
Membership-consent thresholds for oppression petitions are satisfied by unchallenged voter-list consents, while unsupported forgery claims require pro...
HC dismissed the writ petition challenging tax SCN and final order under WBGST/CGST Act, 2017. The court held that the petitioners have an alternative statutory remedy through appeal under Section 74/73, and cannot bypass such efficacious remedy by invoking extraordinary writ jurisdiction under Article 226. Despite relying on a Madras HC precedent, the petition was rejected due to availability of alternative remedy and lack of exceptional circumstances warranting judicial intervention. The court emphasized that all contested issues can be adequately addressed through the prescribed appellate mechanism, rendering the writ petition non-maintainable.
HC dismissed the writ petition challenging tax SCN and final order under WBGST/CGST Act, 2017. The court held that the petitioners have an alternative statutory remedy through appeal under Section 74/73, and cannot bypass such efficacious remedy by invoking extraordinary writ jurisdiction under Article 226. Despite relying on a Madras HC precedent, the petition was rejected due to availability of alternative remedy and lack of exceptional circumstances warranting judicial intervention. The court emphasized that all contested issues can be adequately addressed through the prescribed appellate mechanism, rendering the writ petition non-maintainable.
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