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...
Adjudication of show cause notice (SCN) after several year - The tribunal noted the history of duty exemption, litigation, and subsequent duty imposition on resin extraction. It highlighted the stay on duty payment due to court orders, the challenge to the duty imposition, and the subsequent liability post-2019 judgment. - The tribunal found that the show cause notices issued during the litigation period were unsustainable, given the stay on duty payment and subsequent release of duty amounts to buyers. It also criticized the delayed adjudication, citing legal precedents for setting aside belated orders and unreasonable delays.
Adjudication of show cause notice (SCN) after several year - The tribunal noted the history of duty exemption, litigation, and subsequent duty imposition on resin extraction. It highlighted the stay on duty payment due to court orders, the challenge to the duty imposition, and the subsequent liability post-2019 judgment. - The tribunal found that the show cause notices issued during the litigation period were unsustainable, given the stay on duty payment and subsequent release of duty amounts to buyers. It also criticized the delayed adjudication, citing legal precedents for setting aside belated orders and unreasonable delays.
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