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    <title>2019 (9) TMI 214 - BOMBAY HIGH COURT</title>
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    <description>Public interest jurisdiction cannot be used by a practising Chartered Accountant to pursue tax grievances concerning clients or other assessees who can assert their own remedies. Challenges to the deletion of a statutory provision, the appellate structure, and tribunal constitution under the Goa Value Added Tax Act require a genuine public law basis; statutory arrangements within the legislative framework cannot be challenged through vague allegations of impropriety or inadequate expertise. Generalised reports alleging non-implementation of Lokayukta orders likewise do not establish a maintainable public interest cause where affected persons can pursue their own rights. The petition was declined at the threshold for lack of locus standi and a concrete public interest basis.</description>
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    <pubDate>Wed, 31 Jul 2019 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=385446</link>
      <description>Public interest jurisdiction cannot be used by a practising Chartered Accountant to pursue tax grievances concerning clients or other assessees who can assert their own remedies. Challenges to the deletion of a statutory provision, the appellate structure, and tribunal constitution under the Goa Value Added Tax Act require a genuine public law basis; statutory arrangements within the legislative framework cannot be challenged through vague allegations of impropriety or inadequate expertise. Generalised reports alleging non-implementation of Lokayukta orders likewise do not establish a maintainable public interest cause where affected persons can pursue their own rights. The petition was declined at the threshold for lack of locus standi and a concrete public interest basis.</description>
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      <pubDate>Wed, 31 Jul 2019 00:00:00 +0530</pubDate>
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