Composite supply of drilling services and site specific chemicals characterised as composite supply; prior advance rulings set aside, tax rate left op...
Cross country pipeline classification and ITC entitlement: pipelines outside factory treated as immovable, ITC disallowed under Section 17 restriction...
Article 226 writ jurisdiction should not ordinarily supplant an efficacious statutory appeal where the petitioner, by fault, disabled itself from filing the statutory remedy; failure to show sufficient cause for delay in instituting the appeal justified refusal to exercise discretionary writ relief. The adjudication cancelling GST registration was not set aside for breach of natural justice because show cause notices and opportunities to be heard were issued and the petitioner neither responded nor demonstrated non service; a bare allegation of ex parte decision contradicted the record. Petition dismissed for failure to bypass the alternate statutory remedy and to establish procedural unfairness.
Article 226 writ jurisdiction should not ordinarily supplant an efficacious statutory appeal where the petitioner, by fault, disabled itself from filing the statutory remedy; failure to show sufficient cause for delay in instituting the appeal justified refusal to exercise discretionary writ relief. The adjudication cancelling GST registration was not set aside for breach of natural justice because show cause notices and opportunities to be heard were issued and the petitioner neither responded nor demonstrated non service; a bare allegation of ex parte decision contradicted the record. Petition dismissed for failure to bypass the alternate statutory remedy and to establish procedural unfairness.
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