Maintainability of writ petition - availability of alternative ...

Supreme Court: High Court Shouldn't Entertain Writ Petitions Against Assessment Orders When Statutory Appeals Exist Under Article 226.

October 17, 2022

Case Laws VAT and Sales Tax SC

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 not to have entertained the writ petition under Article 226 of the Constitution of India against the Assessment Order by-passing the statutory remedy of appeal. - SC

View Source

← Previous Next →

Maintainability of writ petition - availability of alternative ...

Supreme Court: High Court Shouldn't Entertain Writ Petitions Against Assessment Orders When Statutory Appeals Exist Under Article 226.

October 17, 2022

Case Laws VAT and Sales Tax SC

You may also like:

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...

Petition maintainable but not entertainable due to availability of statutory remedy of appeal. Supreme Court held that merely because petition is maintainable, court not...

The High Court considered the maintainability of an appeal against an Order-in-Original and jurisdiction to pass an order in appeal under the Finance Act, 1994. The...

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...

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...

Writ petition challenging order confirming provisional attachment under Prevention of Money Laundering Act dismissed. Court held alternative statutory remedy of appeal...

Writ petition challenging assessment order u/s 147 dismissed. Court held that once assessee has availed alternate remedy of filing appeal, appellate authority bound by...

The High Court dismissed a challenge to a recovery notice u/s 10 years after assessment/re-assessment orders were passed. The petitioner did not appeal timely, leading...

HC dismissed writ petition challenging GST assessment of statutory body under Kerala Khadi & Village Industries Board Act. Court held that despite previous VAT and...

The High Court dismissed the writ petition filed by the petitioner challenging the Order-in-Original and held that the petitioner has an adequate and efficacious...

Condonation of delay in filing appeal - In the facts of the present case, we find that the period from the date of filing of the writ petition on 24.02.2018 and the date...

This case pertains to a writ petition filed challenging an order dated 30.04.2024, wherein the petitioner has also filed an appeal before the Appellate Authority against...

Validity of Reassessment proceedings - notice u/s. 148A(b) issued in the name of a dead assessee - The High court acknowledges that the petitioner failed to inform the...

The Chhattisgarh High Court considered the maintainability of a petition challenging an order issued u/s 73(1) of the GST Act. The court noted that the order was...

Rectification of error - Period of limitation - The High Court observed that, there is no limitation prescribed for passing order under Section 22(4) of the TNVAT Act,...

Quick Updates: