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    <title>Dismissing refund plea, Court upholds reasoned order; directs statutory appeal route over writ jurisdiction.</title>
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    <description>High Court rejected petitioner&#039;s writ petition challenging refund rejection order, observing that respondent authority had passed reasoned order after considering petitioner&#039;s reply and deficiencies in refund application. Court held that petitioner ought to have availed statutory appeal remedy instead of directly approaching Court. Under Article 226, High Court&#039;s jurisdiction in certiorari is supervisory, limited to correcting errors of jurisdiction or natural justice violations, not re-appreciating evidence. Appellate forum offers wider canvas than writ jurisdiction. Petition dismissed, with liberty to pursue statutory appeal.</description>
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    <pubDate>Tue, 20 Aug 2024 08:27:38 +0530</pubDate>
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      <title>Dismissing refund plea, Court upholds reasoned order; directs statutory appeal route over writ jurisdiction.</title>
      <link>https://www.taxtmi.com/highlights?id=80547</link>
      <description>High Court rejected petitioner&#039;s writ petition challenging refund rejection order, observing that respondent authority had passed reasoned order after considering petitioner&#039;s reply and deficiencies in refund application. Court held that petitioner ought to have availed statutory appeal remedy instead of directly approaching Court. Under Article 226, High Court&#039;s jurisdiction in certiorari is supervisory, limited to correcting errors of jurisdiction or natural justice violations, not re-appreciating evidence. Appellate forum offers wider canvas than writ jurisdiction. Petition dismissed, with liberty to pursue statutory appeal.</description>
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      <pubDate>Tue, 20 Aug 2024 08:27:38 +0530</pubDate>
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