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...
Working-capital adjustment determines whether software-services transfer-pricing margins fall within the statutory tolerance range, eliminating any ad...
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The HC dismissed the writ petition challenging suspension of the Assistant Commissioner of State Tax and declined to adjudicate the merits of alleged negligence in failing to act on an adverse report concerning a fictitious input tax credit claim by a bogus firm. The Court held that disciplinary and fact-finding proceedings fall within the disciplinary authority's domain and, under Article 226, it will not usurp that jurisdiction to determine factual disputes. The petition was disposed of with a direction that the disciplinary authority complete the disciplinary inquiry within three months from receipt of the certified copy of this order, thereby preserving the authority's power to adjudicate misconduct and potential departmental action.
The HC dismissed the writ petition challenging suspension of the Assistant Commissioner of State Tax and declined to adjudicate the merits of alleged negligence in failing to act on an adverse report concerning a fictitious input tax credit claim by a bogus firm. The Court held that disciplinary and fact-finding proceedings fall within the disciplinary authority's domain and, under Article 226, it will not usurp that jurisdiction to determine factual disputes. The petition was disposed of with a direction that the disciplinary authority complete the disciplinary inquiry within three months from receipt of the certified copy of this order, thereby preserving the authority's power to adjudicate misconduct and potential departmental action.
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