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...
Belated filing of a GST return after a best judgment assessment under Section 62, together with payment of tax, interest and late fee, is treated as resulting in deemed withdrawal of the assessment order. The note records that once the return for the relevant period was filed and the statutory dues were discharged, recovery under the assessment order could not continue. It follows the cited High Court view that subsequent compliance cures the basis for pursuing recovery under the best judgment assessment.
Belated filing of a GST return after a best judgment assessment under Section 62, together with payment of tax, interest and late fee, is treated as resulting in deemed withdrawal of the assessment order. The note records that once the return for the relevant period was filed and the statutory dues were discharged, recovery under the assessment order could not continue. It follows the cited High Court view that subsequent compliance cures the basis for pursuing recovery under the best judgment assessment.
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