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...
For limitation purposes, a dealer's declared date of communication of an adjudication order must be treated as the actual communication date unless the Revenue rebuts it with cogent material. Treating the order date itself as the communication date, despite an unrebutted assertion of later receipt, cannot justify dismissal of the statutory appeal as time-barred. The appellate order was quashed, and the appeal was remitted to the appellate authority for fresh consideration after hearing the parties.
For limitation purposes, a dealer's declared date of communication of an adjudication order must be treated as the actual communication date unless the Revenue rebuts it with cogent material. Treating the order date itself as the communication date, despite an unrebutted assertion of later receipt, cannot justify dismissal of the statutory appeal as time-barred. The appellate order was quashed, and the appeal was remitted to the appellate authority for fresh consideration after hearing the parties.
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