Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
Commercial vehicle depreciation, scientifically determined warranty provisions and exempt-income disallowances were resolved in favour of the taxpayer...
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HC dismissed the writ petition while directing PWD authorities to refund Rs. 65.28 lakhs of GST to appellant's cash/credit ledger and pay Rs. 84,84,035/- towards service tax within a stipulated timeframe. The appellant must remit the service tax amount to authorities within three days of receipt. The court set aside penalties imposed under Sections 78 of Finance Act, Section 174 of CGST Act, and Sections 77(1)(a) and 77(2) of Finance Act, finding no justification for penalty imposition. The order upheld the principle of exhausting statutory appellate remedies and recognized administrative complexities in the transaction, ultimately allowing the appeal with specific monetary and procedural directions.
HC dismissed the writ petition while directing PWD authorities to refund Rs. 65.28 lakhs of GST to appellant's cash/credit ledger and pay Rs. 84,84,035/- towards service tax within a stipulated timeframe. The appellant must remit the service tax amount to authorities within three days of receipt. The court set aside penalties imposed under Sections 78 of Finance Act, Section 174 of CGST Act, and Sections 77(1)(a) and 77(2) of Finance Act, finding no justification for penalty imposition. The order upheld the principle of exhausting statutory appellate remedies and recognized administrative complexities in the transaction, ultimately allowing the appeal with specific monetary and procedural directions.
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