Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Transfer-pricing treatment of ITeS margins excludes pass-through tax recoveries and separate delayed-receivables interest after working-capital adjust...
Capacity-utilisation adjustments under TNMM can neutralise substantiated COVID-related idle costs where underutilisation materially affects profitabil...
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The HC dismissed the writ petition for want of maintainability, holding that the Petitioner possessed an alternate and efficacious remedy and therefore had not justified bypassing statutory appellate processes. The court reiterated that alleged violations of natural justice may excuse exhaustion of remedies only where the breach is obvious on the face of the record; where such allegations require factual appraisal, the appropriate appellate forum, not the writ jurisdiction, must adjudicate them. Applying established precedent, the HC concluded there was no entitlement to extraordinary relief and declined to entertain the petition, which was accordingly dismissed.
The HC dismissed the writ petition for want of maintainability, holding that the Petitioner possessed an alternate and efficacious remedy and therefore had not justified bypassing statutory appellate processes. The court reiterated that alleged violations of natural justice may excuse exhaustion of remedies only where the breach is obvious on the face of the record; where such allegations require factual appraisal, the appropriate appellate forum, not the writ jurisdiction, must adjudicate them. Applying established precedent, the HC concluded there was no entitlement to extraordinary relief and declined to entertain the petition, which was accordingly dismissed.
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