Corporate guarantee valuation permits actual ascertainable commission while barring retroactive application and extended-period penalties for bona fid...
Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through w...
Transitioned CENVAT credit may validly satisfy mandatory pre-deposit requirements for legacy service tax appeals through Electronic Credit Ledger debi...
Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collectio...
Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as r...
Transfer pricing requires evidence for AMP transactions, functionally reliable comparables, and appropriate aggregation or Berry Ratio benchmarking me...
Revisionary jurisdiction cannot reopen share capital assessments where adequate inquiry supports a permissible view and no independent error is establ...
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Judicial review of an interim tender clarification was premature because the communication sought commercial justification for quoted discounts to assess their sustainability and prevent disruption of medicine supply. Technically qualified bidders had submitted responses and supporting material, but no bid had been rejected or disqualified and no decision on the bids had been made. The tendering authority was required to consider that material and communicate a reasoned decision. The petitions were disposed of, preserving an aggrieved bidder's right to pursue available legal remedies after a final bid decision.
Judicial review of an interim tender clarification was premature because the communication sought commercial justification for quoted discounts to assess their sustainability and prevent disruption of medicine supply. Technically qualified bidders had submitted responses and supporting material, but no bid had been rejected or disqualified and no decision on the bids had been made. The tendering authority was required to consider that material and communicate a reasoned decision. The petitions were disposed of, preserving an aggrieved bidder's right to pursue available legal remedies after a final bid decision.
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