Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights October 2024 Year 2024 This

Petition maintainable but not entertainable due to availability ...


Statutory remedy of appeal takes precedence over writ petition, court exercises discretion.

Case Laws     GST

October 17, 2024

Petition maintainable but not entertainable due to availability of statutory remedy of appeal. Supreme Court held that merely because petition is maintainable, court not obligated to entertain it. Discretion lies with court. If petitioner failed to raise objections before authority, can do so in appeal memo before appellate authority. Petitioner unable to show palpable injustice if relegated to appeal remedy. In view of Supreme Court judgments, not required to entertain writ petition when statutory appeal remedy available. Petitioner can avail appeal remedy, time consumed in writ proceedings excluded for limitation purposes. Appellate authority directed to entertain appeal if filed physically. Writ petition disposed of.

View Source

 


 

You may also like:

  1. Recovery of dues from third parties - no discretion ought to have been exercised in favour of the writ petitioner whose bonafide cannot be ascertained and as such, the...

  2. Maintainability of writ petition - It prima-facie appears from the reliefs prayed for that if an appeal is filed, then towards pre-deposit the writ-applicant is obliged...

  3. 'Inter Corporate Deposits' treated to be not an ICD and a payment made regarding high seas sales in 'Indian Currency' - this Court has no difficulty in coming to the...

  4. Validity of determination of tax under best judgment assessment - The petitioner challenged an ex-parte assessment order arguing that their statutory return in Form...

  5. Service of SCN - discrepancies pertaining to difference in turn over between GSTR 1 and GSTR 3B, difference between GSTR 3B Vs GSTR 2A - input mismatch - This Court to...

  6. Exercise of erroneous Jurisdiction by the AO - The growing practice in the High Court is to file writ petitions under Article 226 of the Constitution of India without...

  7. Inquiry proceedings initiated against the petition u/s 70 of GST - Availment of Input Tax Credit (ITC) - The facts of the instant case do not qualify for use of...

  8. This case pertains to the precedence and priority of consideration between an application filed u/s 54(C) and Section 7 of the Insolvency and Bankruptcy Code (IBC)...

  9. Dishonor of Cheque - grant of interim compensation - It is the discretion conferred, as the word used is “may”. - it is not that 20% has to be the interim compensation...

  10. The High Court considered the maintainability of a writ petition seeking a writ of prohibition despite the petitioner not challenging the allegedly erroneous orders. The...

  11. High Court rejected petitioner's writ petition challenging refund rejection order, observing that respondent authority had passed reasoned order after considering...

  12. Writ petition challenging adjudication order u/s 73(9) of West Bengal GST/CGST Act, 2017, dismissed. Proper officer failed to call for records before passing order,...

  13. Jurisdiction to issue show cause notice (SCN) for levy of interest and penalty was challenged. Court held that writ petitions challenging impugned orders under Article...

  14. The Rajasthan High Court held that the petition challenging an assessment order was not maintainable as the petitioner failed to file an appeal within the prescribed...

  15. Maintainability of writ petition - availability of alternative remedy of appeal - In a tax matter when a statutory remedy of appeal is available, the High Court ought...

 

Quick Updates:Latest Updates