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    <title>1998 (9) TMI 98 - HIGH COURT OF JUDICATURE AT MADRAS</title>
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    <description>Cancellation of earlier Modvat credit permission by the same authority was treated as unsustainable because no express statutory power of review was shown, and such review jurisdiction cannot be assumed. The impugned cancellation was therefore described as without jurisdiction and patently illegal. Availability of an alternative appellate remedy was not treated as an absolute bar to writ relief where the challenged action was jurisdictionally defective. On that basis, the writ petition succeeded and the cancellation order was set aside.</description>
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      <link>https://www.taxtmi.com/caselaws?id=45401</link>
      <description>Cancellation of earlier Modvat credit permission by the same authority was treated as unsustainable because no express statutory power of review was shown, and such review jurisdiction cannot be assumed. The impugned cancellation was therefore described as without jurisdiction and patently illegal. Availability of an alternative appellate remedy was not treated as an absolute bar to writ relief where the challenged action was jurisdictionally defective. On that basis, the writ petition succeeded and the cancellation order was set aside.</description>
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      <pubDate>Thu, 03 Sep 1998 00:00:00 +0530</pubDate>
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