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...
The petitioner challenged the order imposing tax liability and penalty for wrongful availment of CENVAT credit, alleging violation of principles of natural justice and non-consideration of explanations. The HC quashed the order, observing non-application of mind by authorities, non-production of relied-upon documents to petitioner, and failure to examine petitioner's explanations supported by expert opinions regarding use of raw materials in manufacturing process. The HC directed authorities to examine fabrics, provide report copy to petitioner, grant fair hearing opportunity, and pass reasoned order, upholding principles of audi alteram partem and concluding severe prejudice caused to petitioner due to lack of proper hearing.
The petitioner challenged the order imposing tax liability and penalty for wrongful availment of CENVAT credit, alleging violation of principles of natural justice and non-consideration of explanations. The HC quashed the order, observing non-application of mind by authorities, non-production of relied-upon documents to petitioner, and failure to examine petitioner's explanations supported by expert opinions regarding use of raw materials in manufacturing process. The HC directed authorities to examine fabrics, provide report copy to petitioner, grant fair hearing opportunity, and pass reasoned order, upholding principles of audi alteram partem and concluding severe prejudice caused to petitioner due to lack of proper hearing.
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