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...
Principle of uberrima fides (utmost good faith) - Cancellation of GST registration of petitioner - Upon verification ordered by the High court, it was discovered that the factory was operational, and the petitioner had indeed obtained a new registration before filing the writ petition. The court observed that the failure to disclose this material fact resulted in the wastage of time for the authorities involved. - The court dismissed the writ petition on the grounds of suppression of material facts by the petitioner.
Principle of uberrima fides (utmost good faith) - Cancellation of GST registration of petitioner - Upon verification ordered by the High court, it was discovered that the factory was operational, and the petitioner had indeed obtained a new registration before filing the writ petition. The court observed that the failure to disclose this material fact resulted in the wastage of time for the authorities involved. - The court dismissed the writ petition on the grounds of suppression of material facts by the petitioner.
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