The High Court considered the maintainability of a writ petition ...

High Court says writ petition challenging tax assessment generally not allowed if appeal remedy available. Exceptions for cross-jurisdiction issues. Review app advised.

Case Laws GST

June 28, 2024

The High Court considered the maintainability of a writ petition challenging an assessment order under the Tax Legislation. The court held that generally, when a statutory appeal remedy is available, a writ petition under Article 226 of the Constitution of India would not be entertained. However, exceptions exist. The court noted that if an assessment order is challenged on the grounds of cross jurisdiction, the order can be interfered with. The court directed the petitioner to file a review application before a Single Judge to raise arguments on the issue of jurisdiction based on relevant judgments.

View Source

← Previous Next →

The High Court considered the maintainability of a writ petition ...

High Court says writ petition challenging tax assessment generally not allowed if appeal remedy available. Exceptions for cross-jurisdiction issues. Review app advised.

Case Laws GST

June 28, 2024

You may also like:

Adjustment of tax liability – Out of input tax credit available – dealer can adjust current year tax liability out of Input Tax Credit available in credit of dealer -...

Non-granting interest u/s 244A on excess self-assessment tax from January 2017 to October 2017 was denied, citing the refund was less than 10% of the tax determined in...

For payment of tax, no assessment order is required and only in case of short payment of tax assessment is required after due notice - but for the deferral in payment of...

Reopening of assessment u/s 147 - reason to suspect v/s reason to believe - The reasons disclosed and placed on record do not allude to the material that was available...

Reopening of assessment u/s 147 - Reasons to believe - The ITAT thoroughly examined the reasons recorded by the AO for re-opening the assessment and found that there was...

The assessee's claim for deduction u/s 80IC for the finished products manufactured at Unit No. III at Paonta Sahib, Himachal Pradesh, was initially allowed but later...

This case involves a challenge to an order of re-assessment under the relevant tax laws. The key points are: The petitioner failed to submit monthly returns within the...

Reopening of assessment u/s 147 - concept of change of opinion - In cases where the return of an assessee is accepted without scrutiny, the assessing officer enjoys a...

Demand of additional tax on simple processing of income - Applicability of provision of Section 143(1A) where assessment may have been completed u/s 143(3) - The High...

Validity of order - Faceless Assessment - draft assessment order u/s 144B - It hardly stood to reason that the department refused the request of the assessee for grant...

Withdrawing the excess tax credit for advance tax and self-assessment tax - Rectification u/s 154 - The assessee has to furnish details of different payments of tax by...

Assessment u/s 153A - unabated assessments - the assessments of the assessment years falling within the period of above said six years which are not pending, i.e., which...

Validity of reopening of assessment u/s 147 - CIRP proceedings - The proceedings under the Insolvency and Bankruptcy Code, 2016 (IBC) cannot be pressed into service to...

Demand of service tax - Exemption to the principal would be available to the agent also.

Assessments under Section 153A - whatever was recovered during the search having been destroyed in a fire was not available with the AO when he framed the assessments -...

Quick Updates: