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...
HC held reassessment proceedings initiated u/s 148 were invalid due to statutory limitation u/s 149. The original notice was set aside for lacking mandatory approvals from competent authority. Court rejected Revenue's argument that limitation period should be extended due to prior litigation, stating time spent in previous challenges cannot extend statutory limitation periods. The fact that Revenue failed to take proper legal steps within prescribed timeframe cannot be used to justify extension of limitation period. No court order prevented Revenue from issuing valid notice within limitation period. Petition allowed, reassessment order and notices quashed as time-barred. Litigation time exclusion claim denied as limitation u/s 149 remained absolute.
HC held reassessment proceedings initiated u/s 148 were invalid due to statutory limitation u/s 149. The original notice was set aside for lacking mandatory approvals from competent authority. Court rejected Revenue's argument that limitation period should be extended due to prior litigation, stating time spent in previous challenges cannot extend statutory limitation periods. The fact that Revenue failed to take proper legal steps within prescribed timeframe cannot be used to justify extension of limitation period. No court order prevented Revenue from issuing valid notice within limitation period. Petition allowed, reassessment order and notices quashed as time-barred. Litigation time exclusion claim denied as limitation u/s 149 remained absolute.
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