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...
Reassessment proceedings' validity questioned due to lack of appropriate authority's sanction u/s 151. Legality of jurisdiction, assessment orders, and notices issued under Income Tax Act examined. Held that if assessment order and notices u/ss 148A and 148 contravene Sections 151A and 151 as interpreted in Hexaware and Siemens cases, Appellate and Revisionary Authorities, bound by jurisdictional High Court decisions, must consider this legal position. Petitioner can raise such contentions before these authorities. Writ petitions adjudicating issues pending before Appellate Authority should not be entertained when it can decide per High Court rulings. Petitioner should pursue pending appellate and revisionary proceedings. If assessment order and Section 148 notice prima facie illegal per Hexaware and Siemens, they should not be given effect until appellate and revisionary proceedings decided.
Reassessment proceedings' validity questioned due to lack of appropriate authority's sanction u/s 151. Legality of jurisdiction, assessment orders, and notices issued under Income Tax Act examined. Held that if assessment order and notices u/ss 148A and 148 contravene Sections 151A and 151 as interpreted in Hexaware and Siemens cases, Appellate and Revisionary Authorities, bound by jurisdictional High Court decisions, must consider this legal position. Petitioner can raise such contentions before these authorities. Writ petitions adjudicating issues pending before Appellate Authority should not be entertained when it can decide per High Court rulings. Petitioner should pursue pending appellate and revisionary proceedings. If assessment order and Section 148 notice prima facie illegal per Hexaware and Siemens, they should not be given effect until appellate and revisionary proceedings decided.
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