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 allowed petition challenging tax determination order under GST Act. The court found the proper officer erroneously dismissed the taxpayer's rectification application without adequately examining the bonafide mistake in tax credit intimation. The HC held that when taxpayers demonstrate genuine errors and seek immediate rectification, they should not be penalized with exorbitant liabilities inconsistent with constitutional principles. The impugned order was set aside, directing the proper officer to reconsider the rectification application and reassess the tax liability with a comprehensive review of available records.
HC allowed petition challenging tax determination order under GST Act. The court found the proper officer erroneously dismissed the taxpayer's rectification application without adequately examining the bonafide mistake in tax credit intimation. The HC held that when taxpayers demonstrate genuine errors and seek immediate rectification, they should not be penalized with exorbitant liabilities inconsistent with constitutional principles. The impugned order was set aside, directing the proper officer to reconsider the rectification application and reassess the tax liability with a comprehensive review of available records.
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