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...
Extension of time limits for filing annual returns under GST Acts was valid. Show Cause Notice issued within extended time limit u/s 73(9) of CGST/AGST Act for FY 2017-18 was upheld. Writ petition was dismissed as statutory appeal remedy u/s 107 of CGST/AGST Act was available against the Order-in-Original passed by the Adjudicating Authority. Principles of alternative statutory remedy, absence of violation of natural justice, jurisdiction and legislative vires were reiterated for declining writ jurisdiction under Article 226.
Extension of time limits for filing annual returns under GST Acts was valid. Show Cause Notice issued within extended time limit u/s 73(9) of CGST/AGST Act for FY 2017-18 was upheld. Writ petition was dismissed as statutory appeal remedy u/s 107 of CGST/AGST Act was available against the Order-in-Original passed by the Adjudicating Authority. Principles of alternative statutory remedy, absence of violation of natural justice, jurisdiction and legislative vires were reiterated for declining writ jurisdiction under Article 226.
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