https://www.taxtmi.com/caselaws?id=774575 The HC dismissed the writ petition challenging an Order in Original under the Finance Act, 1994, despite alleged violations of Section 73(4B) regarding the one-year time limit and Master Circular provisions. The court found no violations of natural justice, lack of jurisdiction, or fundamental rights infringement. Since the Order in Original was appealable and an efficacious alternative remedy existed, the court declined to exercise Article 226 powers and directed the petitioner to pursue the statutory appeal process before the appropriate appellate authority. en-us Fri, 30 May 2025 00:00:00 +0530 Fri, 11 Jul 2025 08:39:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774575 The HC dismissed the writ petition challenging an Order in Original under the Finance Act, 1994, despite alleged violations of Section 73(4B) regarding the one-year time limit and Master Circular provisions. The court found no violations of natural justice, lack of jurisdiction, or fundamental rights infringement. Since the Order in Original was appealable and an efficacious alternative remedy existed, the court declined to exercise Article 226 powers and directed the petitioner to pursue the statutory appeal process before the appropriate appellate authority. Case-Laws Service Tax Fri, 30 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774575