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...
Challenge to non-speaking order of assessment and consequential rectification order. Order passed without considering objections, violating principles of natural justice. Revenue agreed to re-do assessment. High Court set aside assessment order, treating it as show cause notice. Petitioner to appear before Revenue, submit objections and evidence. Revenue to pass speaking order after hearing petitioner. Rectification petition dismissed as assessment order set aside, rendering it infructuous. Non-application of mind by adjudicating authority warranted setting aside orders and re-adjudication in accordance with law after following due process.
Challenge to non-speaking order of assessment and consequential rectification order. Order passed without considering objections, violating principles of natural justice. Revenue agreed to re-do assessment. High Court set aside assessment order, treating it as show cause notice. Petitioner to appear before Revenue, submit objections and evidence. Revenue to pass speaking order after hearing petitioner. Rectification petition dismissed as assessment order set aside, rendering it infructuous. Non-application of mind by adjudicating authority warranted setting aside orders and re-adjudication in accordance with law after following due process.
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