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    Input tax credit on QIP services allowed only for business debt repayment, not for investment in a subsidiary
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      An efficacious statutory appeal under Section 9C is available...

      Alternative statutory remedy limits writ review in anti-dumping findings; merits disputes go to the tribunal

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      CustomsJuly 9, 2026Case LawsHC
      An efficacious statutory appeal under Section 9C is available against anti-dumping final findings, disclosure statements and the consequential notification, and writ interference remains confined to gross violation of natural justice, breach of mandatory statutory provisions or lack of jurisdiction. The text explains that where the designated authority has considered stakeholder submissions, supplied non-confidential material, maintained confidentiality where claimed and afforded hearing, disputes over dumping margin, injury margin, landed value, non-injurious price, methodology and valuation are merits issues for the appellate forum rather than writ review. Pending proceedings before the tribunal are also treated as a reason to decline extraordinary jurisdiction.

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      ActsIncome Tax