Captive power transfer pricing and non-resident export commission rules support deletion of adjustments and withholding disallowance in discussed proc...
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...
Maintainability of appeal against order under CGST/SGST Act adjudication on refund application dismissed. Appellant had option to pay amounts demanded or contest seizure and insist on adjudication order. Appellant chose payment, leading to release order without tax/penalty determination. If payment was mistake, appellant should have sought refund and adjudication on refund application. Appellant solely to blame for delay of over 7 years after release of goods. Writ Appeal dismissed, upholding Single Judge's dismissal of Writ Petition.
Maintainability of appeal against order under CGST/SGST Act adjudication on refund application dismissed. Appellant had option to pay amounts demanded or contest seizure and insist on adjudication order. Appellant chose payment, leading to release order without tax/penalty determination. If payment was mistake, appellant should have sought refund and adjudication on refund application. Appellant solely to blame for delay of over 7 years after release of goods. Writ Appeal dismissed, upholding Single Judge's dismissal of Writ Petition.
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