https://www.taxtmi.com/caselaws?id=797182 Statutory appellate remedy should ordinarily be pursued where penalty proceedings are challenged on the Deputy Commissioner's jurisdiction. Applicable State circulars authorised the Deputy Commissioner to issue penalty notices and exercise jurisdiction above the prescribed turnover threshold. The taxpayer participated on merits without raising the jurisdictional objection during the proceedings. Although lack of jurisdiction may be raised before a constitutional court at any stage, writ jurisdiction remains discretionary. The writ petition was disposed of with liberty to file a statutory appeal, and the pendency period may be claimed for exclusion under the Limitation Act, subject to satisfying its requirements. en-us Mon, 10 Aug 2026 00:00:00 +0530 Tue, 18 Aug 2026 08:35:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797182 Statutory appellate remedy should ordinarily be pursued where penalty proceedings are challenged on the Deputy Commissioner's jurisdiction. Applicable State circulars authorised the Deputy Commissioner to issue penalty notices and exercise jurisdiction above the prescribed turnover threshold. The taxpayer participated on merits without raising the jurisdictional objection during the proceedings. Although lack of jurisdiction may be raised before a constitutional court at any stage, writ jurisdiction remains discretionary. The writ petition was disposed of with liberty to file a statutory appeal, and the pendency period may be claimed for exclusion under the Limitation Act, subject to satisfying its requirements. Case-Laws GST Mon, 10 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797182