Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed...
Writ jurisdiction under Article 226 is ordinarily not exercised where an efficacious statutory appeal is available, unless there is breach of natural justice, lack of jurisdiction, or a challenge to vires. In this GST dispute, the petitioners did not challenge the show cause notice at the outset and raised limitation and jurisdiction objections only after the adjudication order. The Court held those issues could be effectively raised before the appellate authority under Section 107, declined to examine the merits, and granted liberty to pursue the statutory appeal, leaving all questions on limitation and jurisdiction open.
Writ jurisdiction under Article 226 is ordinarily not exercised where an efficacious statutory appeal is available, unless there is breach of natural justice, lack of jurisdiction, or a challenge to vires. In this GST dispute, the petitioners did not challenge the show cause notice at the outset and raised limitation and jurisdiction objections only after the adjudication order. The Court held those issues could be effectively raised before the appellate authority under Section 107, declined to examine the merits, and granted liberty to pursue the statutory appeal, leaving all questions on limitation and jurisdiction open.
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