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...
Utilisation of Cenvat credit - Compounded Levy Scheme – Cenvat account of the respondents had sufficient credit and they discharged their duty liability through the same instead of making payment through PLA - there is neither loss to the revenue nor there is evasion of duty - HC
Utilisation of Cenvat credit - Compounded Levy Scheme – Cenvat account of the respondents had sufficient credit and they discharged their duty liability through the same instead of making payment through PLA - there is neither loss to the revenue nor there is evasion of duty - HC
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