https://www.taxtmi.com/caselaws?id=413125 The Writ Court allowed a Writ Appeal challenging the Settlement Commission's order, emphasizing the correctness of the decision-making process over the decision itself. Despite a significant delay in filing the writ petition, the Department's issue on the alleged concession by its representative during settlement proceedings was considered. The dispute over excess stock computation was resolved through verification from the Computer Server, supporting the Revenue's position. Finding no procedural error by the Commission and considering its order final, the Court declined interference, allowing the Writ Appeal and dismissing the writ petition without costs. en-us Wed, 29 Sep 2021 00:00:00 +0530 Fri, 24 Dec 2021 12:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413125 The Writ Court allowed a Writ Appeal challenging the Settlement Commission's order, emphasizing the correctness of the decision-making process over the decision itself. Despite a significant delay in filing the writ petition, the Department's issue on the alleged concession by its representative during settlement proceedings was considered. The dispute over excess stock computation was resolved through verification from the Computer Server, supporting the Revenue's position. Finding no procedural error by the Commission and considering its order final, the Court declined interference, allowing the Writ Appeal and dismissing the writ petition without costs. Case-Laws Income Tax Wed, 29 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413125