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...
Maintainability of petition discussed - availability of alternative remedy considered - cancellation of registration under CGST/APGST Act, 2017 - alleged violation of principles of natural justice - Supreme Court held writ petition maintainable in contingencies like enforcement of fundamental rights, violation of natural justice, proceedings without jurisdiction or challenging vires of an act despite alternative remedy - show cause notice provided particulars of non-existent taxpayers from whom petitioner allegedly obtained bogus invoices - petition dismissed.
Maintainability of petition discussed - availability of alternative remedy considered - cancellation of registration under CGST/APGST Act, 2017 - alleged violation of principles of natural justice - Supreme Court held writ petition maintainable in contingencies like enforcement of fundamental rights, violation of natural justice, proceedings without jurisdiction or challenging vires of an act despite alternative remedy - show cause notice provided particulars of non-existent taxpayers from whom petitioner allegedly obtained bogus invoices - petition dismissed.
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