Transfer-pricing benchmarking and capital-receipt principles sustained taxpayer relief, while unsupported property-advance write-offs remained disallo...
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...
The HC held that the writ petition was not maintainable due to the availability of an alternative remedy under Section 107 of the Act of 2017. The petitioners' grievance, despite alleged violation of natural justice by the CGST authority for non-supply of relevant documents, must be addressed through the statutory appeal mechanism. The court emphasized that it will not entertain a writ petition when an efficacious and speedy remedy exists under the statute. The time elapsed from filing the writ petition to disposal shall be excluded for the purpose of condoning any delay in filing the appeal before the Appellate Authority. The petition was accordingly disposed of, reinforcing the principle that extraordinary jurisdiction under Article 226 should not override specific appeal provisions.
The HC held that the writ petition was not maintainable due to the availability of an alternative remedy under Section 107 of the Act of 2017. The petitioners' grievance, despite alleged violation of natural justice by the CGST authority for non-supply of relevant documents, must be addressed through the statutory appeal mechanism. The court emphasized that it will not entertain a writ petition when an efficacious and speedy remedy exists under the statute. The time elapsed from filing the writ petition to disposal shall be excluded for the purpose of condoning any delay in filing the appeal before the Appellate Authority. The petition was accordingly disposed of, reinforcing the principle that extraordinary jurisdiction under Article 226 should not override specific appeal provisions.
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