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    <title>2012 (12) TMI 950 - KERALA HIGH COURT</title>
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    <description>Competence of the penalty authority depended on the scope of the special team&#039;s constitution and related factual issues, so the court declined to decide that objection in writ proceedings and left it to the statutory appellate forum. The alleged denial of natural justice from refusing cross-examination of additional witnesses was also treated as a factual dispute requiring regular appeal, not writ adjudication. The writ petition was therefore dismissed and the petitioner was relegated to the effective alternative statutory remedy under the Act.</description>
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      <link>https://www.taxtmi.com/caselaws?id=167697</link>
      <description>Competence of the penalty authority depended on the scope of the special team&#039;s constitution and related factual issues, so the court declined to decide that objection in writ proceedings and left it to the statutory appellate forum. The alleged denial of natural justice from refusing cross-examination of additional witnesses was also treated as a factual dispute requiring regular appeal, not writ adjudication. The writ petition was therefore dismissed and the petitioner was relegated to the effective alternative statutory remedy under the Act.</description>
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