Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer...
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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