2024 (12) TMI 661

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....amboodiri, Ms. Tejal Darekar, Ms. Pallavi Dabakm, Mr. Rishabh Sinha. For the Respondent: Ms. Shruti Vyas, Addl. GP a/w Ms. Pushpalata Diwan, AGP. P.C.:- 1. Heard learned counsel for the parties. 2. Learned counsel for the petitioner submits that both these petitions can be disposed of by common order since the issue of law and fact are substantially similar. He points out that two petitions....

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....Lakhs and Rupees Sixteen Lakhs, respectively. Therefore, he submits that a pre-deposit of 10% on the tax amount is required to maintain an appeal, which comes to Rupees Thirty-Eight Lakhs or thereabouts. He submits that this condition is harsh, rendering the appeal remedy less efficacious. He submits that the alternate remedy cannot be regarded as efficacious for these reasons. 7. We have conside....

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....ontentions open, including the petitioner's contention about failure to consider the documents or failure of natural justice open, we decline to entertain these petitions but relegate the petitioners to avail of the alternate remedy of appeal. 10. In the case of 'Oberoi Constructions vs. Union of India', Writ Petition (L) No. 33260 OF 2023, delivered on 11 November 2024, we recently surveyed the ....