https://www.taxtmi.com/caselaws?id=335246 The article notes that a writ petition may still be entertained despite an available statutory appellate remedy where the matter has remained pending after admission with interim protection, and the alternative-remedy objection need not defeat the petition in those circumstances. It also states that a penalty provision conferring discretion up to a statutory maximum does not require automatic imposition of the maximum; authorities must assess culpability, surrounding circumstances, and mitigating factors. On the facts described, the reduced penalty was sustained because relevant mitigating material was not properly weighed, although complete exoneration was not warranted due to the post-interception document. en-us Wed, 26 Oct 2016 00:00:00 +0530 Thu, 22 Mar 2018 12:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335246 The article notes that a writ petition may still be entertained despite an available statutory appellate remedy where the matter has remained pending after admission with interim protection, and the alternative-remedy objection need not defeat the petition in those circumstances. It also states that a penalty provision conferring discretion up to a statutory maximum does not require automatic imposition of the maximum; authorities must assess culpability, surrounding circumstances, and mitigating factors. On the facts described, the reduced penalty was sustained because relevant mitigating material was not properly weighed, although complete exoneration was not warranted due to the post-interception document. Case-Laws VAT and Sales Tax Wed, 26 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335246