Writ relief against show cause notices is available where jurisdiction is absent and concluded advance rulings cannot be reopened without fresh fraud ...
HC declined to entertain the Revenue's departmental appeal because the amount involved fell below the monetary threshold prescribed in the circular dated 06.08.2024. The Court also found that the Tribunal's order did not raise any substantial question of law on merits. On both grounds, the appeal was dismissed, along with the connected application.
HC declined to entertain the Revenue's departmental appeal because the amount involved fell below the monetary threshold prescribed in the circular dated 06.08.2024. The Court also found that the Tribunal's order did not raise any substantial question of law on merits. On both grounds, the appeal was dismissed, along with the connected application.
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