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...
The AAR dismissed the applicant's advance ruling application as inadmissible and rejected it on grounds that an investigation and antecedent show-cause proceedings by the revenue investigation unit were pending on the same questions, and the applicant failed to disclose issuance of the SCN, amounting to suppression of material facts. Under the statutory scheme governing advance rulings, the Authority will not admit matters already the subject of proceedings in the applicant's case; non-disclosure demonstrated lack of candour and disentitled the applicant to relief. Consequently, the application regarding levy of output tax and entitlement to input tax credit for outward transportation services was refused.
The AAR dismissed the applicant's advance ruling application as inadmissible and rejected it on grounds that an investigation and antecedent show-cause proceedings by the revenue investigation unit were pending on the same questions, and the applicant failed to disclose issuance of the SCN, amounting to suppression of material facts. Under the statutory scheme governing advance rulings, the Authority will not admit matters already the subject of proceedings in the applicant's case; non-disclosure demonstrated lack of candour and disentitled the applicant to relief. Consequently, the application regarding levy of output tax and entitlement to input tax credit for outward transportation services was refused.
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