Costs in discretion of Courts must be granted fairly and reasonably and not arbitrarily – a case of imposing costs of Rs. 50 lakh, then reduced to Rs.5 lakh by the same Court

Costs in discretion of Courts must be granted fairly and reasonably and not arbitrarily – a case of imposing costs of Rs. 50 lakh, then reduced to Rs.5 lakh by the same Court – this will promote litigation. https://www.taxtmi.com/article/detailed?id=10961 Imposition and abrupt reduction of court-awarded costs in tax writs-initially a substantial punitive payment into a public relief fund for respondents found to have acted arbitrarily and created an illegal tax demand-was reduced within months to a much smaller sum after assurances of remedial steps. This sequence may weaken deterrence against administrative misconduct and fails to directly compensate aggrieved parties, raising concerns about fairness, procedural appropriateness, and the proper design and recipient of judicially imposed costs. en-us Mon, 09 Jan 2023 11:45:17 +0530 Mon, 09 Jan 2023 11:45:17 +0530 TaxTMI RSS Generator Costs in discretion of Courts must be granted fairly and reasonably and not arbitrarily – a case of imposing costs of Rs. 50 lakh, then reduced to Rs.5 lakh by the same Court – this will promote litigation. https://www.taxtmi.com/article/detailed?id=10961 Imposition and abrupt reduction of court-awarded costs in tax writs-initially a substantial punitive payment into a public relief fund for respondents found to have acted arbitrarily and created an illegal tax demand-was reduced within months to a much smaller sum after assurances of remedial steps. This sequence may weaken deterrence against administrative misconduct and fails to directly compensate aggrieved parties, raising concerns about fairness, procedural appropriateness, and the proper design and recipient of judicially imposed costs. Articles Other Topics Mon, 09 Jan 2023 11:45:17 +0530 https://www.taxtmi.com/article/detailed?id=10961