Validity of faceless assessment procedure challenged for jurisdictional AO intervention mid-remand, resulting in quashing of assessment for procedural...
Inventory write-off and fraudulent/wrongful trading allegations in corporate insolvency led to director liability principles applied and appeal dismis...
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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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