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    <title>1965 (4) TMI 100 - PUNJAB HIGH COURT</title>
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    <description>Article 226 writ jurisdiction should ordinarily not be used to revisit an enhanced penalty order in routine tax matters where an effective statutory revision remedy exists and has been invoked. Interference on the writ side is justified only in exceptional cases involving a jurisdictional defect or grave and palpable injustice. Because the petitioner had already pursued the statutory revision framework, the High Court declined to examine the merits of the penalty dispute in writ proceedings and left the parties to the available statutory remedy.</description>
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    <pubDate>Tue, 27 Apr 1965 00:00:00 +0530</pubDate>
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      <title>1965 (4) TMI 100 - PUNJAB HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=129016</link>
      <description>Article 226 writ jurisdiction should ordinarily not be used to revisit an enhanced penalty order in routine tax matters where an effective statutory revision remedy exists and has been invoked. Interference on the writ side is justified only in exceptional cases involving a jurisdictional defect or grave and palpable injustice. Because the petitioner had already pursued the statutory revision framework, the High Court declined to examine the merits of the penalty dispute in writ proceedings and left the parties to the available statutory remedy.</description>
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      <pubDate>Tue, 27 Apr 1965 00:00:00 +0530</pubDate>
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