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...
The HC disposed of the petition concerning proceedings under Section 73 of the CGST Act and entitlement to benefit under the Amnesty Scheme introduced by Section 128A of the CGST Act, 2017. Following identical circumstances in Balaji Packaging's case, the Court set aside the impugned order and remitted the matter to the respondent for fresh reconsideration in accordance with law. The petitioner had expressed intention to avail benefits under the Amnesty Scheme provisions of Section 128A of the CGST Act, warranting judicial intervention for proper consideration of the statutory relief mechanism.
The HC disposed of the petition concerning proceedings under Section 73 of the CGST Act and entitlement to benefit under the Amnesty Scheme introduced by Section 128A of the CGST Act, 2017. Following identical circumstances in Balaji Packaging's case, the Court set aside the impugned order and remitted the matter to the respondent for fresh reconsideration in accordance with law. The petitioner had expressed intention to avail benefits under the Amnesty Scheme provisions of Section 128A of the CGST Act, warranting judicial intervention for proper consideration of the statutory relief mechanism.
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