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...
HC dismissed the petition and directed respondents to release the imported goods only to the extent permissible under the Medical Textiles (Quality Control) Order, 01.01.2025, holding the Order's compliance relief applies exclusively to domestic manufacturers (including micro and small enterprises) certified by or having applied to the Bureau, and not to importers. The Court upheld a departmental clarification reiterating the manufacturer-centric scope, found no jurisdictional defect, breach of natural justice, or apparent error in the impugned adjudicatory order, and declined to exercise Article 226 discretion given availability of an alternative remedy. The petitioner may challenge the order before the CESTAT; time spent in the writ will be credited; petition dismissed.
HC dismissed the petition and directed respondents to release the imported goods only to the extent permissible under the Medical Textiles (Quality Control) Order, 01.01.2025, holding the Order's compliance relief applies exclusively to domestic manufacturers (including micro and small enterprises) certified by or having applied to the Bureau, and not to importers. The Court upheld a departmental clarification reiterating the manufacturer-centric scope, found no jurisdictional defect, breach of natural justice, or apparent error in the impugned adjudicatory order, and declined to exercise Article 226 discretion given availability of an alternative remedy. The petitioner may challenge the order before the CESTAT; time spent in the writ will be credited; petition dismissed.
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