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 the petition non-maintainable insofar as an alternative remedy existed, noting the petitioner should have appealed under Section 107 of the Goods and Services Tax Enactments, 2017 within three months of the impugned order (deadline 23.06.2025), and that the impugned order failed to consider the petitioner's reply, raising natural justice concerns. Exercising discretion, the Court conferred liberty to the petitioner to institute a statutory appeal before the Appellate Deputy Commissioner (GST) within 15 days of receipt of this order. The Appellate Deputy Commissioner (GST) was suo motu impleaded as second respondent and the registry was directed to amend the cause title. Petition disposed.
The HC held the petition non-maintainable insofar as an alternative remedy existed, noting the petitioner should have appealed under Section 107 of the Goods and Services Tax Enactments, 2017 within three months of the impugned order (deadline 23.06.2025), and that the impugned order failed to consider the petitioner's reply, raising natural justice concerns. Exercising discretion, the Court conferred liberty to the petitioner to institute a statutory appeal before the Appellate Deputy Commissioner (GST) within 15 days of receipt of this order. The Appellate Deputy Commissioner (GST) was suo motu impleaded as second respondent and the registry was directed to amend the cause title. Petition disposed.
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