Settlement application eligibility requires a pending assessment when filed, preventing an extra prior-eligibility condition from blocking considerati...
Reassessment for unreturned property sales survives where transfer information, non-filing, and unsupported exemption claims establish a prima facie l...
Profit-element taxation limits additions for unaccounted flat-sale receipts and grey-market purchases, while reliable search records support partial a...
Writ jurisdiction may remain available for recovery of a GST component withheld from contractual dues where contractual performance, bills and the underlying transaction are undisputed, and the issue can be resolved from the acceptance letter and record. A term providing that GST is payable in addition to quoted rates binds the paying authorities and cannot be displaced by later calculations or correspondence. The contractor's independent payment of GST does not justify deduction from contractual consideration. Reconsideration of dues may defeat delay and laches objections, while GST and other authorities need not be joined where the dispute concerns the payment-processing authority's contractual liability. Release of the withheld GST component with interest was directed.
Writ jurisdiction may remain available for recovery of a GST component withheld from contractual dues where contractual performance, bills and the underlying transaction are undisputed, and the issue can be resolved from the acceptance letter and record. A term providing that GST is payable in addition to quoted rates binds the paying authorities and cannot be displaced by later calculations or correspondence. The contractor's independent payment of GST does not justify deduction from contractual consideration. Reconsideration of dues may defeat delay and laches objections, while GST and other authorities need not be joined where the dispute concerns the payment-processing authority's contractual liability. Release of the withheld GST component with interest was directed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4879 
