Corrigendum to show cause notice upheld; reopening valid; undervaluation findings set aside; remand for revaluation under Customs Valuation Rules, 200...
Consultation services and out-patient medicines are separate taxable supplies; in-patient supplies remain exempt composite health-care supply under GS...
The HC dismissed the writ petition, holding that under Article 226 the writ court's certiorari jurisdiction is confined to review of the decision-making process and will not ordinarily disturb factual findings of the adjudicating authority; accordingly no interference with the impugned Order-in-Original No. 02/DCG(ST LEGACY)/GHY/2017-18 dated 20.11.2017 was warranted. The court emphasized equitable molding of orders where appropriate but found no case to exercise that power here. Liberty was granted to the petitioner to pursue an appeal against the impugned OIO before the competent appellate authority, which must adjudicate strictly in accordance with law. Petition disposed.
The HC dismissed the writ petition, holding that under Article 226 the writ court's certiorari jurisdiction is confined to review of the decision-making process and will not ordinarily disturb factual findings of the adjudicating authority; accordingly no interference with the impugned Order-in-Original No. 02/DCG(ST LEGACY)/GHY/2017-18 dated 20.11.2017 was warranted. The court emphasized equitable molding of orders where appropriate but found no case to exercise that power here. Liberty was granted to the petitioner to pursue an appeal against the impugned OIO before the competent appellate authority, which must adjudicate strictly in accordance with law. Petition disposed.
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