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...
Working-capital adjustment determines whether software-services transfer-pricing margins fall within the statutory tolerance range, eliminating any ad...
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The HC held that the petition challenging the Principal Commissioner's refusal to follow the Advance Ruling Authority's decision was not maintainable due to the availability of an alternative statutory remedy. The Court found no violation of natural justice as the petitioner was issued a show cause notice and given an opportunity to be heard. Allegations of non-consideration of relevant material are matters for appeal and do not justify bypassing the prescribed appellate mechanism. Under Sections 129A and 129B of the Customs Act, the Appellate Tribunal possesses broad powers to confirm, modify, annul, or remit orders for fresh adjudication, including the authority to admit additional evidence. Consequently, the statutory remedy is adequate and efficacious, and the petition was dismissed for non-exhaustion of alternate remedies.
The HC held that the petition challenging the Principal Commissioner's refusal to follow the Advance Ruling Authority's decision was not maintainable due to the availability of an alternative statutory remedy. The Court found no violation of natural justice as the petitioner was issued a show cause notice and given an opportunity to be heard. Allegations of non-consideration of relevant material are matters for appeal and do not justify bypassing the prescribed appellate mechanism. Under Sections 129A and 129B of the Customs Act, the Appellate Tribunal possesses broad powers to confirm, modify, annul, or remit orders for fresh adjudication, including the authority to admit additional evidence. Consequently, the statutory remedy is adequate and efficacious, and the petition was dismissed for non-exhaustion of alternate remedies.
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