Commission expenditure linked to pharmaceutical marketing income qualifies as business deduction when recipient identity, genuineness and business pur...
Country of Origin Certificates and declared transaction value supported preferential customs exemption where authenticity and invoice prices remained ...
Petitioner challenged SCN alleging conspiracy to issue fake invoices without actual supply using another entity's GST registration for tax evasion. HC held petitioner has remedy to file objection for adjudication on merits. Mere assertion of lack of jurisdiction or abuse of process insufficient for invoking Article 226. When factual adjudication required, Article 226 interference ruled out as held in UOI v. Vicco Labs. Petitioner's reasons agitable before adjudicating authority itself. No grounds to entertain petition under Article 226. Petitioner relegated to pursue statutory remedies. Petition dismissed.
Petitioner challenged SCN alleging conspiracy to issue fake invoices without actual supply using another entity's GST registration for tax evasion. HC held petitioner has remedy to file objection for adjudication on merits. Mere assertion of lack of jurisdiction or abuse of process insufficient for invoking Article 226. When factual adjudication required, Article 226 interference ruled out as held in UOI v. Vicco Labs. Petitioner's reasons agitable before adjudicating authority itself. No grounds to entertain petition under Article 226. Petitioner relegated to pursue statutory remedies. Petition dismissed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4798
Join Channel
TaxTMI 
