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...
HC addressed procedural challenge regarding timing of notice issued before expiry of response period to Form GSTR DRC-01A. While petitioner initially contested DRC-01A validity, scope narrowed to requesting underlying materials from authorities. Court affirmed petitioner's right to request documentation and raise jurisdictional objections in response to DRC-01A. Authorities directed to consider such requests per law, ensuring reasonable hearing opportunity. Notably, court preserved petitioner's right to raise all available defenses while maintaining procedural safeguards. Matter disposed with directive to authorities to process any subsequent requests in accordance with statutory provisions.
HC addressed procedural challenge regarding timing of notice issued before expiry of response period to Form GSTR DRC-01A. While petitioner initially contested DRC-01A validity, scope narrowed to requesting underlying materials from authorities. Court affirmed petitioner's right to request documentation and raise jurisdictional objections in response to DRC-01A. Authorities directed to consider such requests per law, ensuring reasonable hearing opportunity. Notably, court preserved petitioner's right to raise all available defenses while maintaining procedural safeguards. Matter disposed with directive to authorities to process any subsequent requests in accordance with statutory provisions.
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