Composite GST notices, mandatory limitation, and same-subject bar: HC upheld valid notices but quashed overlapping proceedings and unauthorised withho...
Nil Arbitral Award upheld by HC on challenge to extraneous consideration regarding service tax liability and damages as costs. Agreements stipulated no service tax leviable, erroneous notice issued to petitioners who successfully defended before CESTAT. Arbitrator rightly held petitioners cannot fasten costs on respondent for defending erroneous third-party notice. No clause providing respondent's liability for wrongly imposed taxes. Petitioners failed to show patent illegality or fundamental breach of law to warrant interference u/s 34. Petition dismissed.
Nil Arbitral Award upheld by HC on challenge to extraneous consideration regarding service tax liability and damages as costs. Agreements stipulated no service tax leviable, erroneous notice issued to petitioners who successfully defended before CESTAT. Arbitrator rightly held petitioners cannot fasten costs on respondent for defending erroneous third-party notice. No clause providing respondent's liability for wrongly imposed taxes. Petitioners failed to show patent illegality or fundamental breach of law to warrant interference u/s 34. Petition dismissed.
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