2022 (12) TMI 266

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Naik & Co., for Respondent No.2. Ms. Jyoti Chavan, AGP for Respondent No.1. P.C. The Petitioner has challenged the Order of Assessment passed by Respondent no. 1 on 11 February 2021 and since the same has not been complied with, the consequential action taken by the Respondent of freezing the bank account of the Petitioner. 2. Learned counsel for the Respondent and learned AGP oppose ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....er of revenue where statutory remedies are available, writ jurisdiction ought not to be exercised. The Hon'ble Supreme Court observed that judicial notice can be taken of the fact that the majority of such petitions are filed solely for the purpose of obtaining interim orders and thereafter to prolong the proceedings by one device or the other. The Hon'ble Supreme Court noted that this practice ce....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... (2010) 4 SCC 772, the Hon'ble Supreme Court while dealing with the issue as to whether the alternative statutory remedy available under the Foreign Exchange Management Act, 1999 can be bypassed and jurisdiction under Article 226 of the Constitution could be invoked, observed that when a statutory forum is created by law for redressal of grievance and that too in a fiscal statute, a writ petition ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....preme Court in Whirlpool Corporation vs. Registrar of Trademarks & Ors. (1998) 8 SCC 1. The Hon'ble Supreme Court observed that the assessee straightway preferred writ petition under Article 226 of the Constitution of India when it was not in dispute that the statutes provided for the right of appeal against the assessment order passed by the Assessing Officer and against the order passed by the f....