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...
HC held that the petition is maintainable and that issuance of a fresh demand on identical grounds previously examined under Section 61 is impermissible. The court construed Section 61(2) as creating an embargo on further demands, including those under Section 73, where the taxpayer's explanation was accepted; Section 73 contains no non-obstante provision to override Section 61(2). Consequently, the show-cause notice issued under Section 73 and the consequential adjudication were vitiated. The impugned SCN dated 29 May 2024 and the resultant order dated 28 Aug 2024 are quashed, and the petition is disposed of with the petitioner granted relief.
HC held that the petition is maintainable and that issuance of a fresh demand on identical grounds previously examined under Section 61 is impermissible. The court construed Section 61(2) as creating an embargo on further demands, including those under Section 73, where the taxpayer's explanation was accepted; Section 73 contains no non-obstante provision to override Section 61(2). Consequently, the show-cause notice issued under Section 73 and the consequential adjudication were vitiated. The impugned SCN dated 29 May 2024 and the resultant order dated 28 Aug 2024 are quashed, and the petition is disposed of with the petitioner granted relief.
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