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Service Tax - Highlights / Catch Notes

Home Highlights February 2024 Year 2024 This

Maintainability of petition - The High court held the principle ...


Constitutional Courts Must Exercise Self-Restraint, Prioritize Statutory Remedies Over Judicial Intervention.

February 1, 2024

Case Laws     Service Tax     HC

Maintainability of petition - The High court held the principle of self-restraint adopted by constitutional courts in cases where alternative and efficacious remedies are available, leading to the dismissal of the writ petition. The decision highlighted the importance of availing statutory remedies before approaching the court under Article 226 of the Constitution, especially when there are disputes regarding facts or entitlements for exemptions.

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