Home Highlights May 2012 Year 2012 This

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1. IT- waiver of penalty – no appellate remedy available – HC accepts writ petition

2. Power of High Court to entertain writ petition - alternative efficacious remedy u/s 129A - The court decided not to entertain the petitions on the basis of the...

3. Validity of reopening of assessment u/s 147 - if the appellant is to be relegated to pursue the appellate remedy, all such findings needs to be vacated, otherwise it...

4. Jurisdiction of AP VAT Appellate Tribunal - Poer to entertain the stay application pending appeal - it can be said that the incidental or ancillary power to pass...

5. Availability of alternative remedy - bar to invoke writ jurisdiction or not - Once the petitioner has availed the remedy of appeal, it would be inappropriate to...

6. Maintainability of writ petition - alternate remedy of appeal - The Hon’ble Supreme Court held that the High Court ought not to have entertained the writ petition under...

7. The Administrative directions for fulfilling recovery targets for the collection of revenue should not be at the expense of foreclosing the remedies which are available...

8. Petitioner seeking to rectify its Income Tax return qua the TDS now being reflected under the correct PAN - with the expiry of limitation, the law bars the remedy even...

9. Jurisdiction of HC to entertain the writ petition bypassing the statutory remedy of appeal - There are serious disputes on facts as to whether the assessment order was...

10. Waiver of tax imposed for entertaining the appeal - non-production of proof of payment of pre-deposit - as per the provision of Section 73(4) of the GVAT Act no appeal...

11. Demand u/s 201 - alternative remedy - Petitioner cannot be permitted to bypass the statutory provisions and preempt departmental authorities from exercising statutory...

12. Maintainability of petition - availability of alternative remedy of appeal - The practise of filing the Writ Petition without exhausting the statutory remedies are in...

13. CIRP - right of the creditors for recovery of dues of the corporate debtors from the third parties - It is for the Resolution Professional or the successful resolution...

14. 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...

15. Smuggling - gold bars of foreign origin - Though a prayer for condonation of delay could have been made before the Tribunal. In any event, if it appears that the...