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...
Recovery of input tax credit - Transfer of unutilized ITC from one entity to another - Demand confirmed on the ground that the transfer of the said ITC has been accepted and availed by the petitioner through Form GST-33 instead of GST ITC-02 - Orde of rejection cannot be justified - Matter restored back for reconsideration - HC
Recovery of input tax credit - Transfer of unutilized ITC from one entity to another - Demand confirmed on the ground that the transfer of the said ITC has been accepted and availed by the petitioner through Form GST-33 instead of GST ITC-02 - Orde of rejection cannot be justified - Matter restored back for reconsideration - HC
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