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...
Approved insolvency resolution plan waivers of indirect-tax liabilities did not extend to GST liabilities arising after 1 April 2022. The cited Supreme Court precedent on the binding effect of resolution plans was inapplicable on the stated facts, while a High Court ruling was identified as clarifying the position. The challenge based on the resolution plan was not accepted; the taxpayer could pursue the statutory appeal on meeting the prescribed pre-deposit requirement.
Approved insolvency resolution plan waivers of indirect-tax liabilities did not extend to GST liabilities arising after 1 April 2022. The cited Supreme Court precedent on the binding effect of resolution plans was inapplicable on the stated facts, while a High Court ruling was identified as clarifying the position. The challenge based on the resolution plan was not accepted; the taxpayer could pursue the statutory appeal on meeting the prescribed pre-deposit requirement.
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