9911796707
TMI Blog2023 (6) TMI 1391X X X X Extracts X X X X X X X X Extracts X X X X ..... tainability of a writ petition would go to the root of the matter as the Court would be incapable of receiving the lis for adjudication. The question of entertainability is however within the realm of discretion of the Court since writ remedy is discretionary in nature. It has been further held that when a jurisdictional issue is raised in a writ petition challenging the competence of exercise of statutory power in question, the same being a pure question of law, it can be considered in exercise of writ jurisdiction. Thereafter the aspect of grant of discretionary relief could be considered while entertaining the writ petition. We find that in the present writ petition the petitioner has raised a challenge to the initiation of proceedings a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which the respondent No. 1 has sought to re-open the assessment of the petitioner for the year 2017-2018. A challenge is also raised to the communication dated 19/12/2021 issued by the respondent No. 2 turning down the objection raised by the petitioner to the re-opening of the said process. 2. At the outset Shri A. Parchure, learned counsel for the respondent Nos. 1 to 3 has raised a preliminary objection to the maintainability of the writ petition on the ground that an alternate statutory remedy is available to the petitioner by way of an appeal under the Act of 1961 for challenging the order of assessment when passed. It is submitted by relying upon the affidavit in reply that since such statutory remedy is available to the petitioner, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in a recent decision of the Hounourable Supreme Court in Civil Appeal No. 5393 of 2010 (M/s Godrej Sara Lee Ltd. vs. The Excise and Taxation Officer-Cum-Assessing Authority and ors.) decided on 01/02/2023. It has been held therein that an objection to maintainability of a writ petition would go to the root of the matter as the Court would be incapable of receiving the lis for adjudication. The question of entertainability is however within the realm of discretion of the Court since writ remedy is discretionary in nature. It has been further held that when a jurisdictional issue is raised in a writ petition challenging the competence of exercise of statutory power in question, the same being a pure question of law, it can be considered in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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