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 HC allowed the petition, holding that the impugned declarations under Entry 9 and Entry 10 of the Notifications dated 28.06.2017 are ultra vires the Constitution and the IGST Act insofar as they seek to impose IGST on a service component already subsumed within a composite supply of goods taxed under IGST. Applying binding higher-court authority, the court concluded that duplicative taxation of the service element cannot stand; where legislation treats the composite supply as a tax on goods inclusive of ancillary services, no separate IGST may be levied on the service. Relief was granted to the Petitioner against the Revenue, quashing the notifications to the extent specified.
The HC allowed the petition, holding that the impugned declarations under Entry 9 and Entry 10 of the Notifications dated 28.06.2017 are ultra vires the Constitution and the IGST Act insofar as they seek to impose IGST on a service component already subsumed within a composite supply of goods taxed under IGST. Applying binding higher-court authority, the court concluded that duplicative taxation of the service element cannot stand; where legislation treats the composite supply as a tax on goods inclusive of ancillary services, no separate IGST may be levied on the service. Relief was granted to the Petitioner against the Revenue, quashing the notifications to the extent specified.
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