Bombay High Court
For revenue
Case-law directory
Every ruling, in plain sight.
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
Case-law directory
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
2 rulings found
Bombay High Court
Where assessee challenged order-in-original citing non-supply of relied-upon documents despite records showing proper service via registered and alternate emails, and no specific missing document or resultant prejudice was pleaded, with statutory appeal remedy available and no exceptional circumstances shown, writ under Article 226 was not maintainable and only statutory appellate route could be pursued
Delhi High Court
Where assessee, after participating in audit and adjudication and filing detailed replies with documents, challenged an order-in-original via writ on grounds of non- consideration of reply and failure to seek additional documents, since adequate opportunity was provided and alternative appellate remedy under section 107 existed, no exceptional circumstance justified writ interference and complaint pertained to merits not natural justice