Allahabad High Court: No Real Use In Relegating Cases Of Undisputed Facts To Forum Of Alternate Remedy

The Allahabad High Court in the case Hindustan Paper Machinery Industries vs Commissioner Cgst And 2 Others observed and has held that tax cases where the facts are undisputed and there are issues of jurisdiction and the violation of principles of natural justice s involved, it may not be relegated to the Authorities.

- 

The court in the case observed and has held that the cases where the minimum statutory compliances have been made are generally relegated to the forum of alternate remedy.

The bench comprising of Justice Saumitra Dayal Singh and Justice Shiv Shanker Prasad in the case observed and has held that relegating the petitioner to the forum of alternative remedy in face of undisputed facts noted above may be of no real use or purpose. Thus, the writ court regularly relegates petitioners specifically in tax matters, to the forum of the statutory remedy of appeal where minimum compliances of law have been made.