Credit-note turnover adjustments preserve inverted-duty refunds, while ministerial re-computation does not constitute an impermissible appellate reman...
Revisional jurisdiction over export quota premium deductions requires both error and Revenue prejudice; a permissible assessment view cannot be displa...
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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.
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