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

....spondent : Mr. Harsh Makhija, Advocate. 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 Supre....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....not meant to examine and correct alleged 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, th....