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...
Seeking refund of amount deposited - department coerced to deposit the tax amounts - The High court found the petitioner's claim of coercion unsubstantiated, highlighting evidence of voluntary payment and the petitioner's failure to raise complaints regarding coercion. The court emphasized that determining coercion versus voluntary payment involves disputed factual questions beyond the scope of writ proceedings. It asserted that such determinations require extensive evidence analysis, akin to civil suits, which cannot be conducted in summary proceedings under Article 226.
Seeking refund of amount deposited - department coerced to deposit the tax amounts - The High court found the petitioner's claim of coercion unsubstantiated, highlighting evidence of voluntary payment and the petitioner's failure to raise complaints regarding coercion. The court emphasized that determining coercion versus voluntary payment involves disputed factual questions beyond the scope of writ proceedings. It asserted that such determinations require extensive evidence analysis, akin to civil suits, which cannot be conducted in summary proceedings under Article 226.
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