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 ruled on pre-deposit requirements for tax credit appeal. The petitioner was directed to submit Form DRC-03A to the Adjudicating Authority, demonstrating prior tax credit deposit. The authority must issue confirmation within one month, which can then be used as pre-deposit evidence for filing an appeal before the Commissioner (Appeals) challenging the original order. The court effectively provided a procedural mechanism for the petitioner to validate and utilize existing tax credit deposits in the appellate process. Petition was disposed of with specific procedural instructions.
HC ruled on pre-deposit requirements for tax credit appeal. The petitioner was directed to submit Form DRC-03A to the Adjudicating Authority, demonstrating prior tax credit deposit. The authority must issue confirmation within one month, which can then be used as pre-deposit evidence for filing an appeal before the Commissioner (Appeals) challenging the original order. The court effectively provided a procedural mechanism for the petitioner to validate and utilize existing tax credit deposits in the appellate process. Petition was disposed of with specific procedural instructions.
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