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...
Faceless Assessment Unit passed assessment order beyond seven days from show-cause issuance, violating natural justice principles. Submit Response Button deactivation prompted petitioner to file response via Help Desk Grievance Cell, unnoticed by Faceless Assessment Unit. Order u/s 147 read with Section 144B for assessment year 2018-19 set aside due to violation of natural justice and non-compliance with Standard Operating Procedure. Matter remanded to Faceless Assessment Unit to dispose proceedings after considering petitioner's response already on record.
Faceless Assessment Unit passed assessment order beyond seven days from show-cause issuance, violating natural justice principles. Submit Response Button deactivation prompted petitioner to file response via Help Desk Grievance Cell, unnoticed by Faceless Assessment Unit. Order u/s 147 read with Section 144B for assessment year 2018-19 set aside due to violation of natural justice and non-compliance with Standard Operating Procedure. Matter remanded to Faceless Assessment Unit to dispose proceedings after considering petitioner's response already on record.
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