Transfer pricing method selection favours TNMM where medical-equipment distribution involves substantial post-import value addition and operational ri...
Post-export shipping bill conversion remains available where contemporaneous evidence supports EPCG benefits despite curable procedural omissions and ...
The HC held the writ petition not maintainable insofar as it challenges an appealable order and where an alternative remedy is available; factual determinations concerning classification of supplies (composite v. mixed supply and applicable tax rate for reagent with equipment) must be determined by the Appellate Authority. The petitioner is relegated to pursue the statutory remedy under Section 107 of the CGST Act and directed to file the appeal with requisite pre-deposit by 15 November 2025; if so filed within that period the appeal will be heard on its merits and will not be dismissed for delay. The petition is disposed of.
The HC held the writ petition not maintainable insofar as it challenges an appealable order and where an alternative remedy is available; factual determinations concerning classification of supplies (composite v. mixed supply and applicable tax rate for reagent with equipment) must be determined by the Appellate Authority. The petitioner is relegated to pursue the statutory remedy under Section 107 of the CGST Act and directed to file the appeal with requisite pre-deposit by 15 November 2025; if so filed within that period the appeal will be heard on its merits and will not be dismissed for delay. The petition is disposed of.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4798
Join Channel
TaxTMI 
