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...
Principles of natural justice were upheld in a case concerning service of show cause notices (SCNs) issued u/s 73 of the GST Act. The SCNs were uploaded on the 'Additional Notices and Orders' tab of the GST portal, but not under the 'View Notices and Orders' tab. The court observed that there was no material to reject the contention that the impugned order was not reflected under the 'View Notices and Orders' tab. Additionally, there was a dispute regarding whether all replies and annexures filed by the assessee were displayed to the assessing officer and considered. The court quashed the orders passed by the Deputy Commissioner, State Tax, Kanpur, allowing the writ petition filed by the petitioner, following the judgment in the case of Ola Fleet Technologies Pvt. Ltd.
Principles of natural justice were upheld in a case concerning service of show cause notices (SCNs) issued u/s 73 of the GST Act. The SCNs were uploaded on the 'Additional Notices and Orders' tab of the GST portal, but not under the 'View Notices and Orders' tab. The court observed that there was no material to reject the contention that the impugned order was not reflected under the 'View Notices and Orders' tab. Additionally, there was a dispute regarding whether all replies and annexures filed by the assessee were displayed to the assessing officer and considered. The court quashed the orders passed by the Deputy Commissioner, State Tax, Kanpur, allowing the writ petition filed by the petitioner, following the judgment in the case of Ola Fleet Technologies Pvt. Ltd.
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