https://www.taxtmi.com/caselaws?id=412208 The court dismissed the Writ Petition seeking an injunction against assessment contrary to the advance ruling, allowing the petitioner to defend their case before the Competent Authority during final assessment proceedings. The court emphasized that relief cannot be granted in anticipation and that decisions should be based on facts presented during assessment. No costs were awarded, and the petitioner was granted liberty to present objections and advance rulings during the assessment process. The connected Miscellaneous Petitions were closed, concluding the matter without the requested injunction. en-us Thu, 19 Aug 2021 00:00:00 +0530 Mon, 13 Sep 2021 09:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412208 The court dismissed the Writ Petition seeking an injunction against assessment contrary to the advance ruling, allowing the petitioner to defend their case before the Competent Authority during final assessment proceedings. The court emphasized that relief cannot be granted in anticipation and that decisions should be based on facts presented during assessment. No costs were awarded, and the petitioner was granted liberty to present objections and advance rulings during the assessment process. The connected Miscellaneous Petitions were closed, concluding the matter without the requested injunction. Case-Laws Customs Thu, 19 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412208