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 dismissed the writ petition challenging detention of goods and levy of tax and penalty under CGST Act. Court held the impugned order demonstrated due application of mind, proper consideration of factual matrix and petitioner's submissions, with cogent reasons provided. No procedural impropriety, manifest illegality, or violation of natural justice principles established. Authorities acted within statutory powers under Section 129(3) CGST Act with reasonable appreciation of evidence. Court emphasized judicial review under Article 226 does not permit reappreciation of evidence or substitution of factual findings when efficacious alternative remedy exists. Petition found devoid of merit, dismissed with liberty to pursue statutory appeal under Section 107 CGST Act.
HC dismissed the writ petition challenging detention of goods and levy of tax and penalty under CGST Act. Court held the impugned order demonstrated due application of mind, proper consideration of factual matrix and petitioner's submissions, with cogent reasons provided. No procedural impropriety, manifest illegality, or violation of natural justice principles established. Authorities acted within statutory powers under Section 129(3) CGST Act with reasonable appreciation of evidence. Court emphasized judicial review under Article 226 does not permit reappreciation of evidence or substitution of factual findings when efficacious alternative remedy exists. Petition found devoid of merit, dismissed with liberty to pursue statutory appeal under Section 107 CGST Act.
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