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    <title>2021 (4) TMI 363 - MADRAS HIGH COURT</title>
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    <description>The High Court of Madras dismissed the writ appeal challenging an Order-in-Original imposing a penalty, affirming the Single Judge&#039;s decision that factual disputes should be addressed through the appeal remedy available under the Statute. The Court held that the disputed factual issues should be left for the Appellate Authority to decide, endorsing the Single Judge&#039;s approach. The appellant was granted liberty to file a regular appeal within two weeks but was not awarded costs. A connected CMP was also dismissed in light of this judgment.</description>
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    <pubDate>Wed, 24 Mar 2021 00:00:00 +0530</pubDate>
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      <title>2021 (4) TMI 363 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=406247</link>
      <description>The High Court of Madras dismissed the writ appeal challenging an Order-in-Original imposing a penalty, affirming the Single Judge&#039;s decision that factual disputes should be addressed through the appeal remedy available under the Statute. The Court held that the disputed factual issues should be left for the Appellate Authority to decide, endorsing the Single Judge&#039;s approach. The appellant was granted liberty to file a regular appeal within two weeks but was not awarded costs. A connected CMP was also dismissed in light of this judgment.</description>
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      <pubDate>Wed, 24 Mar 2021 00:00:00 +0530</pubDate>
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