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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...
RTGS credits claimed as gold-sale proceeds were treated as a benami transaction because the appellant did not prove a prior business relationship with the remitting entities or independently corroborate invoices, purchase bills, ledgers and stock records. The undisputed cash deposit with the alleged benamidar, subsequent RTGS transfers, timing after demonetisation and bank records supported confirmation of the provisional attachment. Denial of cross-examination did not breach natural justice: no intermediary statement existed, the alleged benamidar had been made available but did not appear, and no actual prejudice was shown. The appeal was dismissed.
RTGS credits claimed as gold-sale proceeds were treated as a benami transaction because the appellant did not prove a prior business relationship with the remitting entities or independently corroborate invoices, purchase bills, ledgers and stock records. The undisputed cash deposit with the alleged benamidar, subsequent RTGS transfers, timing after demonetisation and bank records supported confirmation of the provisional attachment. Denial of cross-examination did not breach natural justice: no intermediary statement existed, the alleged benamidar had been made available but did not appear, and no actual prejudice was shown. The appeal was dismissed.
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