Revenue neutrality in domestic related-party loans can require deletion of interest transfer pricing adjustments after domestic-transaction verificati...
Pre-enactment land-sale agreements escape stamp-duty value substitution where substantial banking-channel consideration was received before Section 43...
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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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