Purohit-1979 (4) ELT J613 (SC) 5. Whirlpool Corporation v. Registrar of Trade

1 SCC 603Reported decision2014#5159 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2015 to 2025.

Judgments citing Purohit-1979 (4) ELT J613 (SC) 5. Whirlpool Corporation v. Registrar of Trade

M/S Sparkle Jewellery vs. Assistant Commissioner

WP/14173/2015HC Karnataka23 Apr 2015

Bench: The Hon'Ble Mr.Justice Aravind Kumar

Section 1Section 142Section 143(3)Section 246

…us remedy available under Section 246-A of the Act and without availing said remedy, petitioners cannot be permitted to question the same in writ jurisdiction as held by the Hon’ble Apex Court in the case of CIT Vs. Chhabil Dass Agarwal reported in (2014)1 SCC 603. Hence, interference under Article 226 of Constitution of India is not called for, particularly, when the exemptions carved out by Hon’ble Apex Court in the case of Whirlpool Corporation Vs. Registrar of Trade Marks, Mumbai and others reported in (1998)8 SCC page 01 is not present. Since petitioners are having alternate and efficacious reme…

Hotel and Allied Traders Pvt.Ltd vs. The State of Karnataka

WP/112031/2014HC Karnataka09 Feb 2015

Bench: The Hon’Ble Mr.Justice A.N. Venugopala Gowda Writ Petition Nos.112031/2014 & Writ Petition No.100933/2015 (T-Res) Between Hotel & Allied Traders Pvt.Ltd. 317 A/4, Donibala, Om Beach, Gokarna, Kumta - 581 326 Karnataka, Represented Herein By Its General Manager Finance & Taxation, Jayakumar P.C. ...Petitioner (By Sri. Shriharsh A. Neelopant, Advocate) & 1. The State Of Karnataka, Represented By Its Commissioner Of Commercial Taxes, Bangalore. 2. The Deputy Commissioner Of Commercial Taxes, O/O The Joint Commissioner Of Commercial Taxes (Enf.), West Zone, Mangalore 3. The Deputy Commissioner Of Commercial Taxes, (Audit-3), Navanagar, Hubli.

Section 69(1)

…6 of the Constitution, the machinery created under the stature to be bypassed, and will leave the party applying to it to seek resort to the machinery so set up.” (emphasis supplied) 5. In COMMISSIONER OF INCOME TAX AND OTHERS VS. CHABBIL DASS AGARWAL, (2014) 1 SCC 603, it has been held that when a statutory forum is created by law for redressal of the grievances, writ petition should not be entertained ignoring the statutory dispensation. 6. Since the petitioners have the right to move the Appellate Authority and seek relief as against the rectification orders, as at Annexures-M and N, by leaving open all conten…