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...
Validity of the decision High Court deciding the appeal on admission state itself on merit - The Supreme Court observed that while the High Court had framed certain substantial questions of law, it should not have precluded the substantial questions of law concerning the extended period of limitation and penalty at the admission stage. The Supreme Court held that not allowing these questions to be raised could prejudice the appellant's case during the final adjudication. - Matter restored back before HC for to consider the matter afresh.
Validity of the decision High Court deciding the appeal on admission state itself on merit - The Supreme Court observed that while the High Court had framed certain substantial questions of law, it should not have precluded the substantial questions of law concerning the extended period of limitation and penalty at the admission stage. The Supreme Court held that not allowing these questions to be raised could prejudice the appellant's case during the final adjudication. - Matter restored back before HC for to consider the matter afresh.
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