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...
Condonation of delay in filing an appeal before the Appellate Authority - The High Court, while acknowledging the delay in appeal filing beyond the condonable period of limitation, emphasized the petitioner's substantive right to seek redress. Considering that the tax liability had already been recovered from the petitioner and a pre-deposit was made along with the appeal, the court directed the second respondent to consider and decide on the appeal without considering the limitation period. As a result, the writ petition was allowed, with no costs incurred.
Condonation of delay in filing an appeal before the Appellate Authority - The High Court, while acknowledging the delay in appeal filing beyond the condonable period of limitation, emphasized the petitioner's substantive right to seek redress. Considering that the tax liability had already been recovered from the petitioner and a pre-deposit was made along with the appeal, the court directed the second respondent to consider and decide on the appeal without considering the limitation period. As a result, the writ petition was allowed, with no costs incurred.
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