2013 (10) TMI 1274

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ate. ORDER Learned counsel for the petitioner submits that the impugned order on merits is incorrect. He submits that the judgments relied upon by him referred to in the impugned order under the heading "Defense submission" have not been given due consideration and even the circular issued has not been correctly applied. He relies upon decision of the Supreme Court in Union of India Vs. Kamlak....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d errors and mistakes made in the original adjudication as an alternative forum. Writ proceedings are extraordinary in nature and are invoked in extraordinary circumstances. In tax matters writ jurisdiction is normally invoked when there is an error which relates to inherent or subject matter jurisdiction of the adjudicating authority. In the present case, there is no dispute in respect of inheren....