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 Conclusion of proceedings u/s 73 of the Central Good and Service Tax Act 2017 without considering the reply filed by the petitioner - The court noted that the impugned order did not adequately address the petitioner's response. Despite the petitioner's detailed explanation, the order merely stated that the reply was not comprehensive and failed to consider the merits of the petitioner's explanation. - Consequently, HC set aside the impugned order and remitted the matter to the proper officer for re-adjudication.
Validity of Conclusion of proceedings u/s 73 of the Central Good and Service Tax Act 2017 without considering the reply filed by the petitioner - The court noted that the impugned order did not adequately address the petitioner's response. Despite the petitioner's detailed explanation, the order merely stated that the reply was not comprehensive and failed to consider the merits of the petitioner's explanation. - Consequently, HC set aside the impugned order and remitted the matter to the proper officer for re-adjudication.
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