Captive power transfer pricing and non-resident export commission rules support deletion of adjustments and withholding disallowance in discussed proc...
Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
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Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
The HC declined to entertain the writ, finding matters of alleged fraudulent availment of input tax credit ordinarily unsuitable for writ jurisdiction where complex factual and evidentiary inquiries and the protection of the public exchequer require exhaustion of statutory remedies. The Court held the Petitioner had received notices and filed responses, raised no substantive merits other than non-supply of RUDs, and was relegated to the statutory appellate route under s.107, CGST. The Petitioner is directed to file the appeal with the requisite pre-deposit by 30 November 2025; if so filed, the appeal will be admitted and not dismissed as time-barred. Petition disposed.
The HC declined to entertain the writ, finding matters of alleged fraudulent availment of input tax credit ordinarily unsuitable for writ jurisdiction where complex factual and evidentiary inquiries and the protection of the public exchequer require exhaustion of statutory remedies. The Court held the Petitioner had received notices and filed responses, raised no substantive merits other than non-supply of RUDs, and was relegated to the statutory appellate route under s.107, CGST. The Petitioner is directed to file the appeal with the requisite pre-deposit by 30 November 2025; if so filed, the appeal will be admitted and not dismissed as time-barred. Petition disposed.
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