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...
Offences punishable under two or more enactments - Penal Code/CGST Act/ UPGST Act(UP Act) - there is no provision in the U.P. Act which may suggest that the provisions of the U.P. Act overrides or expressly or impliedly repeals the provisions of the Penal Code or bar in the U.P. Act on lodging an FIR under the Code - contention that proceeding could only be drawn against him under the UP GST Act, is liable to be rejected
Offences punishable under two or more enactments - Penal Code/CGST Act/ UPGST Act(UP Act) - there is no provision in the U.P. Act which may suggest that the provisions of the U.P. Act overrides or expressly or impliedly repeals the provisions of the Penal Code or bar in the U.P. Act on lodging an FIR under the Code - contention that proceeding could only be drawn against him under the UP GST Act, is liable to be rejected
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