Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
Works contract classification governs composite layout-development contracts where VAT-paid goods are transferred alongside construction and infrastru...
Writ petitions seeking recovery of contractual deductions may be barred by limitation where each deduction creates a separate cause of action. The article explains that limitation for a recovery suit runs from the date of each deduction, rather than contract completion, where monthly invoices and payments do not establish a running account; pandemic-related limitation extensions cannot revive already time-barred claims. Invoking Article 226 cannot circumvent limitation, delay, or laches. It further notes that purely monetary contractual disputes involving disputed facts and requiring evidence should ordinarily be pursued through a civil suit. Accordingly, such refund claims are described as not maintainable in writ jurisdiction and liable to dismissal.
Writ petitions seeking recovery of contractual deductions may be barred by limitation where each deduction creates a separate cause of action. The article explains that limitation for a recovery suit runs from the date of each deduction, rather than contract completion, where monthly invoices and payments do not establish a running account; pandemic-related limitation extensions cannot revive already time-barred claims. Invoking Article 226 cannot circumvent limitation, delay, or laches. It further notes that purely monetary contractual disputes involving disputed facts and requiring evidence should ordinarily be pursued through a civil suit. Accordingly, such refund claims are described as not maintainable in writ jurisdiction and liable to dismissal.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
Join Channel
TaxTMI 
