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...
Before the Gauhati High Court, the issue revolved around the recovery of tax not paid or short paid, or input tax credit wrongly availed or utilized, leading to ineligible Input Tax Credit (ITC). The challenge was made against Notifications u/s 168A of the CGST Act. The court interpreted the term 'force majeure' as per the Explanation to Section 168A, encompassing events like war, epidemic, flood, drought, etc., affecting the Act's implementation. Various High Courts, including Allahabad, Gujarat, Punjab & Haryana, and Madras, had granted interim relief to the assessees, allowing proceedings but barring final orders or recovery. Given the ongoing examination of similar issues by different High Courts, the Gauhati High Court stayed the enforcement of recovery against the petitioner until further orders.
Before the Gauhati High Court, the issue revolved around the recovery of tax not paid or short paid, or input tax credit wrongly availed or utilized, leading to ineligible Input Tax Credit (ITC). The challenge was made against Notifications u/s 168A of the CGST Act. The court interpreted the term 'force majeure' as per the Explanation to Section 168A, encompassing events like war, epidemic, flood, drought, etc., affecting the Act's implementation. Various High Courts, including Allahabad, Gujarat, Punjab & Haryana, and Madras, had granted interim relief to the assessees, allowing proceedings but barring final orders or recovery. Given the ongoing examination of similar issues by different High Courts, the Gauhati High Court stayed the enforcement of recovery against the petitioner until further orders.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4792
Join Channel
TaxTMI 
