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...
Violation of principles of natural justice - Summary of Show cause notice in FORM GST DRC-01 passed in violation of procedure - Summary of order in FORM GST DRC-07, issued by respondent, without issuing the order under section 73(9) - We only caution the officer to be careful in future and not commit such mistake again, for such type of mistake not only causes harassment to the parties but also shatters faith of the people in the system. - HC
Violation of principles of natural justice - Summary of Show cause notice in FORM GST DRC-01 passed in violation of procedure - Summary of order in FORM GST DRC-07, issued by respondent, without issuing the order under section 73(9) - We only caution the officer to be careful in future and not commit such mistake again, for such type of mistake not only causes harassment to the parties but also shatters faith of the people in the system. - HC
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