Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
The High Court considered the maintainability of a refund claim regarding GST on health care services. The court noted the principle of unjust enrichment and the availability of alternative remedies like appeal u/s 107 of the Act. It emphasized that the power of writs under Article 226 is discretionary, with the existence of an alternative remedy generally barring its use. The court found that the petitioners had not shown the orders to be without jurisdiction, nor challenged the legislation's validity. Therefore, the court dismissed the petition, stating that the petitioners had an alternative efficacious remedy through the statutory appeal process.
The High Court considered the maintainability of a refund claim regarding GST on health care services. The court noted the principle of unjust enrichment and the availability of alternative remedies like appeal u/s 107 of the Act. It emphasized that the power of writs under Article 226 is discretionary, with the existence of an alternative remedy generally barring its use. The court found that the petitioners had not shown the orders to be without jurisdiction, nor challenged the legislation's validity. Therefore, the court dismissed the petition, stating that the petitioners had an alternative efficacious remedy through the statutory appeal process.
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