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    <title>2023 (1) TMI 874 - KARNATAKA HIGH COURT</title>
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    <description>Writ jurisdiction under Article 226 was held inappropriate where the assessee had an efficacious statutory appellate remedy and the dispute turned on contested facts requiring evidence. The controversy concerned whether material was received at the project site or by the assessee while goods were in transit, a factual question better suited to appellate adjudication. In these circumstances, the High Court declined direct interference, affirmed the Single Judge&#039;s approach, and left the assessee to pursue the statutory appeal.</description>
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      <description>Writ jurisdiction under Article 226 was held inappropriate where the assessee had an efficacious statutory appellate remedy and the dispute turned on contested facts requiring evidence. The controversy concerned whether material was received at the project site or by the assessee while goods were in transit, a factual question better suited to appellate adjudication. In these circumstances, the High Court declined direct interference, affirmed the Single Judge&#039;s approach, and left the assessee to pursue the statutory appeal.</description>
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      <pubDate>Thu, 22 Dec 2022 00:00:00 +0530</pubDate>
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