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2024 (8) TMI 950

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..... DRC-01, dated 26.12.2023 - HELD THAT:- While this Court is conscious of the fact that, if there is an alternative remedy, the Court must exercise restraint in entertaining Writ Petition, the same is however a self imposed limitation. Importantly, there are exceptions to the above rule of alternative remedy and one such exception is where the complaint is violation of principles of natural justice. .....

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..... M2ZJ/2018-2019, dated 17.04.2024 along with consequential order vide DRC-07 order bearing Ref No: ZD330424137941I, dated 17.04.2024. 2. The impugned order dated 17.04.2024 is challenged on the short ground that the order proceeds on the basis that the petitioner had not responded to the notice in DRC-01, dated 26.12.2023, over looking the fact that the petitioner had vide letter, dated 25.01.2024 .....

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..... bmissions not made by the taxpayer. 5. This is clearly contrary to the material on record and shows non application of mind on the part of the adjudicating authority. 6. The learned Additional Government Pleader for the respondent would however submit that, this is an appealable order and therefore, the writ petition ought not to be entertained. While this Court is conscious of the fact that, if t .....

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