Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed...
Maintainability of petition discussed - availability of alternative remedy considered - cancellation of registration under CGST/APGST Act, 2017 - alleged violation of principles of natural justice - Supreme Court held writ petition maintainable in contingencies like enforcement of fundamental rights, violation of natural justice, proceedings without jurisdiction or challenging vires of an act despite alternative remedy - show cause notice provided particulars of non-existent taxpayers from whom petitioner allegedly obtained bogus invoices - petition dismissed.
Maintainability of petition discussed - availability of alternative remedy considered - cancellation of registration under CGST/APGST Act, 2017 - alleged violation of principles of natural justice - Supreme Court held writ petition maintainable in contingencies like enforcement of fundamental rights, violation of natural justice, proceedings without jurisdiction or challenging vires of an act despite alternative remedy - show cause notice provided particulars of non-existent taxpayers from whom petitioner allegedly obtained bogus invoices - petition dismissed.
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