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...
Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed...
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The HC entertained a writ under Article 226, holding territorial jurisdiction proper and the challenge not premature in light of recent statutory amendments permitting appeals against determinations. The petition was heard despite the statutory appellate forum because CESTAT was non-functional, rendering the alternative remedy illusory. On merits the HC found procedural irregularity and breach of natural justice: the designated authority accepted confidentiality claims without requiring non-confidential summaries or adequate reasons, thereby denying opportunity to contest reliance on confidential material in violation of Rule 7(2). The HC quashed the final findings and the duty levy and remanded the matter to the designated authority for fresh consideration from the petitioner's response stage; any duties collected remain subject to the ultimate outcome.
The HC entertained a writ under Article 226, holding territorial jurisdiction proper and the challenge not premature in light of recent statutory amendments permitting appeals against determinations. The petition was heard despite the statutory appellate forum because CESTAT was non-functional, rendering the alternative remedy illusory. On merits the HC found procedural irregularity and breach of natural justice: the designated authority accepted confidentiality claims without requiring non-confidential summaries or adequate reasons, thereby denying opportunity to contest reliance on confidential material in violation of Rule 7(2). The HC quashed the final findings and the duty levy and remanded the matter to the designated authority for fresh consideration from the petitioner's response stage; any duties collected remain subject to the ultimate outcome.
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