https://www.taxtmi.com/caselaws?id=448868 A taxpayer challenged a demand-cum-show cause notice and an order-in-original by writ, contending entitlement to exemption on receipts reflected in Form 26AS. Relying on SC authority on writ self-restraint, the HC held that the availability of an alternative, efficacious statutory remedy ordinarily bars writ interference absent exceptional circumstances. The HC further noted the petition did not disclose documents enabling prima facie satisfaction that the receipts for which TDS was deducted were wholly exempt, rendering the cited precedents inapplicable on the case's facts. Consequently, the writ petition was not entertained and was dismissed at the motion stage, leaving the petitioner to pursue the statutory remedy. en-us Thu, 22 Jun 2023 00:00:00 +0530 Mon, 12 Jan 2026 15:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448868 A taxpayer challenged a demand-cum-show cause notice and an order-in-original by writ, contending entitlement to exemption on receipts reflected in Form 26AS. Relying on SC authority on writ self-restraint, the HC held that the availability of an alternative, efficacious statutory remedy ordinarily bars writ interference absent exceptional circumstances. The HC further noted the petition did not disclose documents enabling prima facie satisfaction that the receipts for which TDS was deducted were wholly exempt, rendering the cited precedents inapplicable on the case's facts. Consequently, the writ petition was not entertained and was dismissed at the motion stage, leaving the petitioner to pursue the statutory remedy. Case-Laws Service Tax Thu, 22 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448868