Related-party creditor exclusion bars CoC participation where lender rights show policy-making involvement, and post-CIRP assignment cannot cure ineli...
Rectification of apparent typographical errors may proceed without hearing when tax liability, input tax credit, and ruling substance remain unchanged...
Availability of an efficacious statutory appeal and exhaustion of alternative remedy was held decisive against writ jurisdiction: post-decisional hearing under the Regulation satisfies audi alteram partem and absence of pre-hearing did not amount to jurisdictional breach, so writ relief was inappropriate. Orders rejecting objections to assessment and penalty were not shown to be jurisdictionally invalid and must be challenged via the statutory appellate route. Records of pre-August 19, 2025 writs are to be transferred to the Appellate Tribunal for disposal without insisting on pre-deposit; petitions filed on or after that date are dismissed for alternative remedy, with limitation issues left to the Tribunal.
Availability of an efficacious statutory appeal and exhaustion of alternative remedy was held decisive against writ jurisdiction: post-decisional hearing under the Regulation satisfies audi alteram partem and absence of pre-hearing did not amount to jurisdictional breach, so writ relief was inappropriate. Orders rejecting objections to assessment and penalty were not shown to be jurisdictionally invalid and must be challenged via the statutory appellate route. Records of pre-August 19, 2025 writs are to be transferred to the Appellate Tribunal for disposal without insisting on pre-deposit; petitions filed on or after that date are dismissed for alternative remedy, with limitation issues left to the Tribunal.
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TaxTMI 
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