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 dismissed writ appeal challenging GST demand and penalty. The court found no merit in appellant's contentions regarding tax credit mismatch and procedural irregularities. Appellant failed to rectify erroneous return filing prior to show cause notice and attempted to circumvent statutory remedy by invoking writ jurisdiction. The court upheld the lower court's order, preserving appellant's right to file statutory appeal before appropriate appellate authority and deposit 10% of demanded duty and penalty.
HC dismissed writ appeal challenging GST demand and penalty. The court found no merit in appellant's contentions regarding tax credit mismatch and procedural irregularities. Appellant failed to rectify erroneous return filing prior to show cause notice and attempted to circumvent statutory remedy by invoking writ jurisdiction. The court upheld the lower court's order, preserving appellant's right to file statutory appeal before appropriate appellate authority and deposit 10% of demanded duty and penalty.
Note: It is a system-generated summary and is for quick reference only.