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...
Refund amount recovered coercively - Despite paying 20% of the tax in dispute, the tax authorities issued a demand and forcibly recovered the full balance - GST Appellate Tribunal is not constituted - The Court found the tax officer's actions in forcibly recovering the full amount to be high-handed and against the legislative mandate. - The Court directed the refund of the entire amount recovered with 12% interest per annum if not refunded within two weeks. It also imposed costs on the responsible officer. - HC
Refund amount recovered coercively - Despite paying 20% of the tax in dispute, the tax authorities issued a demand and forcibly recovered the full balance - GST Appellate Tribunal is not constituted - The Court found the tax officer's actions in forcibly recovering the full amount to be high-handed and against the legislative mandate. - The Court directed the refund of the entire amount recovered with 12% interest per annum if not refunded within two weeks. It also imposed costs on the responsible officer. - HC
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