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...
Customs penalty was unsustainable where no show cause notice was served on the appellant and he was denied a proper hearing, breaching natural justice. The Tribunal also held that personal penalties on a director could not stand without credible evidence of active role, knowledge, or a specific act or omission attracting Sections 112(a), 112(b) or 114AA. Mere association with the company was insufficient, so the penalty was set aside and the appeal allowed.
Customs penalty was unsustainable where no show cause notice was served on the appellant and he was denied a proper hearing, breaching natural justice. The Tribunal also held that personal penalties on a director could not stand without credible evidence of active role, knowledge, or a specific act or omission attracting Sections 112(a), 112(b) or 114AA. Mere association with the company was insufficient, so the penalty was set aside and the appeal allowed.
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