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...
The court found that the factual position was not in dispute. The authority made assessments for the financial years 2017-18 and 2018-19 based on an intelligence report. However, for the period from October 2017 to March 2018, the Adjudicating Authority passed an order after providing three opportunities to the petitioner, who did not participate in the proceedings. The petitioner's request letter to the authority to consider the matter cannot be construed as participation. The petitioner should have informed the authority about the overlapping amount, which the authority could have considered. The court held that the order passed by the Adjudicating Authority under Annexure-5 cannot be sustained in law and quashed it. The matter was remitted back to the Adjudicating Authority for rehearing and passing an appropriate order in accordance with law by giving an opportunity of hearing to the parties.
The court found that the factual position was not in dispute. The authority made assessments for the financial years 2017-18 and 2018-19 based on an intelligence report. However, for the period from October 2017 to March 2018, the Adjudicating Authority passed an order after providing three opportunities to the petitioner, who did not participate in the proceedings. The petitioner's request letter to the authority to consider the matter cannot be construed as participation. The petitioner should have informed the authority about the overlapping amount, which the authority could have considered. The court held that the order passed by the Adjudicating Authority under Annexure-5 cannot be sustained in law and quashed it. The matter was remitted back to the Adjudicating Authority for rehearing and passing an appropriate order in accordance with law by giving an opportunity of hearing to the parties.
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