2021 (3) TMI 911

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....N'BLE MR. JUSTICE TALWANT SINGH Present: Mr. Ajay Vohra, Sr. Advocate with Mr. Gaurav Jain, Advocate for the petitioner. Mr. Sunil Aggarwal, Sr. Standing Counsel for Respondents/Revenue. RAJIV SHAKDHER, J. (ORAL): CM APPL. 10535/2021 in WP(C) 3482/2021 CM APPL. 10554/2021 in WP(C) 3492/2021 CM APPL. 10546/2021 in WP(C) 3489/2021 CM APPL. 10548/2021 in WP(C) 3490/2021 CM....

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....ional issue as to whether the remittances made were chargeable to tax. 6. Mr. Ajay Vohra, learned Senior Counsel, who appears on behalf of the petitioners, i.e., the deductors, says that this was the issue which the concerned officer ought to have decided at the very threshold. 6.1 In support of his submission, Mr. Vohra has relied upon the following decisions rendered by the Supreme Court: ....

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....een issued and therefore, this Court ought not to interfere at this stage in exercise of powers under Article 226 of the Constitution. 7. Having heard the learned counsel for the parties, according to us, if the statutory authority exercises its powers without determining whether or not it has jurisdiction in the matter, that itself, may, in certain cases, call for interference. 7.1 In this ....

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....itioners have filed their replies. (ii) While carrying out the adjudication, the concerned authority will in the first instance determine as to whether or not the jurisdictional facts obtain in the matter i.e. whether the remittances in issue are chargeable to tax. (iii) The concerned authority will, therefore, in the first instance pass an order on this aspect of the matter. ....