Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed...
Working-capital adjustment determines whether software-services transfer-pricing margins fall within the statutory tolerance range, eliminating any ad...
Permanent establishment deductions upheld for expatriate salaries, direct costs and trading losses, while head-office costs require fresh classificati...
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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