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 allowed the writ petition, setting aside the impugned order and quashing the penalty imposed under Section 129(1)(b) of the CGST Act as unsustainable. The court held the revenue accepted an unverified, uncorroborated statement from a third party as conclusive without issuing notice to or verifying representations of the appellants, and failed to conduct requisite verification of the genuineness of goods in transit and documents prior to issuance of the show-cause notice. Subsequent cancellation of the third party's registration, even if assumed, did not validate the departmental action. In consequence, the penalty and enforcement action against the appellants were declared illegal and were set aside.
The HC allowed the writ petition, setting aside the impugned order and quashing the penalty imposed under Section 129(1)(b) of the CGST Act as unsustainable. The court held the revenue accepted an unverified, uncorroborated statement from a third party as conclusive without issuing notice to or verifying representations of the appellants, and failed to conduct requisite verification of the genuineness of goods in transit and documents prior to issuance of the show-cause notice. Subsequent cancellation of the third party's registration, even if assumed, did not validate the departmental action. In consequence, the penalty and enforcement action against the appellants were declared illegal and were set aside.
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