Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
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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