Permanent Establishment and Business Connection: foreign consultancy receipts not attributable where no fixed base or corporate veil piercing establis...
Limitation period commencement and procedural inquiry rules: identity-based limitation upheld; complaints by authorised public servants need not attra...
A writ challenge to GST adjudication was not maintainable where the dispute turned on contested factual issues better suited to the appellate forum. The court reiterated that alternative remedy is not an absolute bar, but writ interference is limited to recognised exceptions such as lack of jurisdiction, breach of natural justice, violation of fundamental rights, or challenge to vires. Here, the claim that the assessee rendered only limited facilitative services raised factual questions, and the record showed that a personal hearing was granted and the defence considered. The petition was therefore disposed of, with liberty to file the statutory appeal and the writ period to be counted for limitation.
A writ challenge to GST adjudication was not maintainable where the dispute turned on contested factual issues better suited to the appellate forum. The court reiterated that alternative remedy is not an absolute bar, but writ interference is limited to recognised exceptions such as lack of jurisdiction, breach of natural justice, violation of fundamental rights, or challenge to vires. Here, the claim that the assessee rendered only limited facilitative services raised factual questions, and the record showed that a personal hearing was granted and the defence considered. The petition was therefore disposed of, with liberty to file the statutory appeal and the writ period to be counted for limitation.
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