Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pe...
An application for waiver of interest and penalty under section 128A could not be rejected solely because input tax credit had been availed from non-existing taxpayers, cancelled dealers, or return defaulters. The High Court held that, since an assessment order had been issued and no appellate order existed, the application fell within clause (b) of section 128A(1) and related to a covered period. If the alleged ITC irregularity was the real basis, proceedings ought to have been initiated under section 74; the record showed they were initiated under section 73. The rejection was therefore unsustainable, the order was set aside, and the waiver application was remanded for fresh consideration.
An application for waiver of interest and penalty under section 128A could not be rejected solely because input tax credit had been availed from non-existing taxpayers, cancelled dealers, or return defaulters. The High Court held that, since an assessment order had been issued and no appellate order existed, the application fell within clause (b) of section 128A(1) and related to a covered period. If the alleged ITC irregularity was the real basis, proceedings ought to have been initiated under section 74; the record showed they were initiated under section 73. The rejection was therefore unsustainable, the order was set aside, and the waiver application was remanded for fresh consideration.
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