Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
The HC dismissed the petition, holding that the power to issue prerogative writs under Article 226 is plenary but not to be exercised routinely. The court emphasized that where an efficacious alternative remedy exists, writ jurisdiction is generally not invoked absent extraordinary circumstances, which were not demonstrated here. The issues raised fell within the purview of the competent appellate authority, and the HC refrained from adjudicating on the merits to avoid prejudice. Consequently, the petition was held not maintainable and was dismissed.
The HC dismissed the petition, holding that the power to issue prerogative writs under Article 226 is plenary but not to be exercised routinely. The court emphasized that where an efficacious alternative remedy exists, writ jurisdiction is generally not invoked absent extraordinary circumstances, which were not demonstrated here. The issues raised fell within the purview of the competent appellate authority, and the HC refrained from adjudicating on the merits to avoid prejudice. Consequently, the petition was held not maintainable and was dismissed.
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