Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
The HC found violation of the principles of natural justice for non-consideration of the reply to notice DRC 01A and quashed the impugned assessment order insofar as it reflected the retrospective rate change from 12% to 18% under the notification. The writ petition was disposed of by setting aside the assessment on terms: the petitioner must deposit 25% of the disputed tax from the Electronic Credit Ledger within 30 days of receipt of the order. Subject to this deposit and compliance with the terms, the impugned order stands quashed; no different remedial course was warranted on the facts and circumstances before the HC.
The HC found violation of the principles of natural justice for non-consideration of the reply to notice DRC 01A and quashed the impugned assessment order insofar as it reflected the retrospective rate change from 12% to 18% under the notification. The writ petition was disposed of by setting aside the assessment on terms: the petitioner must deposit 25% of the disputed tax from the Electronic Credit Ledger within 30 days of receipt of the order. Subject to this deposit and compliance with the terms, the impugned order stands quashed; no different remedial course was warranted on the facts and circumstances before the HC.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4801
Join Channel
TaxTMI 
