Mechanical approval under search assessment law vitiates assessments when sanction lacks application of mind; retrospective curative provision cannot ...
Foreign portfolio investment liberalisation extends listed equity access to all individual persons resident outside India, subject to limit monitoring...
Page of 4817
Press 'Enter' after typing page number.
2381 to 2400 of 96333 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
The HC dismissed the appeal, holding the writ petition challenging the assessment order and subsequent suo motu rectification (with imposition of penalty) to be not maintainable because an efficacious statutory remedy exists under s.107 of the GST Act. Although the writ court noted defects in rectification proceedings concerning natural justice, the HC found that all legal and factual grievances arising from the assessment and rectification can be effectively ventilated before the appellate authority under s.107. The appellant was granted liberty to pursue the statutory appeal; consequently the writ relief was refused and the Single Judge's dismissal affirmed, with no interference in the impugned orders.
The HC dismissed the appeal, holding the writ petition challenging the assessment order and subsequent suo motu rectification (with imposition of penalty) to be not maintainable because an efficacious statutory remedy exists under s.107 of the GST Act. Although the writ court noted defects in rectification proceedings concerning natural justice, the HC found that all legal and factual grievances arising from the assessment and rectification can be effectively ventilated before the appellate authority under s.107. The appellant was granted liberty to pursue the statutory appeal; consequently the writ relief was refused and the Single Judge's dismissal affirmed, with no interference in the impugned orders.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4817 
Join Channel 
