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 that show cause notices under Section 74(1) of CGST Act for alleged tax evasion must be issued separately for each financial year rather than through consolidated notices covering multiple years. The court reasoned that limitation periods vary by year, and consolidation could unfairly restrict an assessee's response time based on the earliest year's limitation. Additionally, consolidated notices leading to cumulative tax determinations across years would conflict with Section 74(9) and 74(10)'s year-specific provisions and could burden assessees with higher pre-deposit requirements for appeals. The proper officer must evaluate tax evasion independently for each assessment year. Appeal dismissed, upholding the Single Judge's ruling requiring separate notices.
HC held that show cause notices under Section 74(1) of CGST Act for alleged tax evasion must be issued separately for each financial year rather than through consolidated notices covering multiple years. The court reasoned that limitation periods vary by year, and consolidation could unfairly restrict an assessee's response time based on the earliest year's limitation. Additionally, consolidated notices leading to cumulative tax determinations across years would conflict with Section 74(9) and 74(10)'s year-specific provisions and could burden assessees with higher pre-deposit requirements for appeals. The proper officer must evaluate tax evasion independently for each assessment year. Appeal dismissed, upholding the Single Judge's ruling requiring separate notices.
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