Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
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...
Where a statutory appeal lay before the GST Appellate Tribunal and the Tribunal had been constituted, the High Court declined to examine the merits and directed the petitioner to pursue that appellate remedy. As the writ petition had been prosecuted bona fide before the wrong forum, the Court protected the petitioner on limitation for appeals filed within the time granted, continued the existing interim protection for the limited period specified or until disposal of the stay application, and left all merits open for the Tribunal.
Where a statutory appeal lay before the GST Appellate Tribunal and the Tribunal had been constituted, the High Court declined to examine the merits and directed the petitioner to pursue that appellate remedy. As the writ petition had been prosecuted bona fide before the wrong forum, the Court protected the petitioner on limitation for appeals filed within the time granted, continued the existing interim protection for the limited period specified or until disposal of the stay application, and left all merits open for the Tribunal.
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