Case Law Details
Case Name : MMG Constructions LLP Vs Union of India (Karnataka High Court)
Related Assessment Year :
Courts :
All High Courts Karnataka High Court
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MMG Constructions LLP Vs Union of India (Karnataka High Court)
Ordinarily alternative remedy if not exhausted by the assessee, a writ petition is not maintainable, but in the exceptional circumstances as held by the Hon’ble Apex Court in the case of Magadh Sugar & Energy Limited (supra), violation of principles of natural justice certainly warrants interference. This legal principle is followed by the Hon’ble High Court of Bombay in the case of Vodafone India Ltd. (supra). We have no re
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NFAC always gives very less time for responding to notices, filing particulars etc. and completes the cases in an hurried manner and thereby creating huge unrealistic demands. Many affected assessees are knocking the doors of the High Court through writ. All affected can not approach the court. They are left with no option than to file an appeal after paying the 20% of the demand and thereby they are put to lot of trouble. Whether any statistics is available as to the success rate regarding the percentage cases completed by NFAC, which are neither challenged in High Courts nor appealed against and the results therefor.
Every assessee is not capable to approach High court .. There should be defined time in act itself to avoid abuse.