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...
HC adjudicated a dispute regarding conversion of shipping bills under Advance Authorisation Scheme to Draw Back Scheme. The court invalidated the rejection based on a prior Gujarat HC ruling that deemed the restrictive circular ultra vires constitutional provisions and Customs Act. The court directed reconsideration of 104 shipping bills by the original authority, mandating a merit-based order within 12 weeks and providing IOCL a personal hearing. While technically dismissing the appeal, the ruling effectively mandated a comprehensive review of the original administrative decision, ensuring procedural fairness and statutory compliance.
HC adjudicated a dispute regarding conversion of shipping bills under Advance Authorisation Scheme to Draw Back Scheme. The court invalidated the rejection based on a prior Gujarat HC ruling that deemed the restrictive circular ultra vires constitutional provisions and Customs Act. The court directed reconsideration of 104 shipping bills by the original authority, mandating a merit-based order within 12 weeks and providing IOCL a personal hearing. While technically dismissing the appeal, the ruling effectively mandated a comprehensive review of the original administrative decision, ensuring procedural fairness and statutory compliance.
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