Restriction of Input Tax Credit under Rule 86A applies only to fraudulently or ineligible availed credit; mere wrongful recipient availment is insuffi...
Business reorganisation requires recognition of successor's modified return; draft orders against dissolved transferor quashed and fresh review direct...
Article 226 writ jurisdiction is ordinarily not used to enforce purely contractual monetary claims where liability is disputed and no public law element is shown. The source decision turned on contested issues about supplies, invoice genuineness, an alleged settlement, the parties' relationship, contractual performance, and account correctness, all requiring oral and documentary evidence. The fact that official respondents benefited from the work did not itself create a right to divert amounts payable to the contractor. The writ petition was therefore not amenable to adjudication under Article 226, leaving the claimant to pursue remedies in accordance with law.
Article 226 writ jurisdiction is ordinarily not used to enforce purely contractual monetary claims where liability is disputed and no public law element is shown. The source decision turned on contested issues about supplies, invoice genuineness, an alleged settlement, the parties' relationship, contractual performance, and account correctness, all requiring oral and documentary evidence. The fact that official respondents benefited from the work did not itself create a right to divert amounts payable to the contractor. The writ petition was therefore not amenable to adjudication under Article 226, leaving the claimant to pursue remedies in accordance with law.
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