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...
HC entertained the writ petition challenging rejection of a rectification application and the consequential assessment order, noting that the petitioner had failed to respond to the pre-assessment notice. Applying its consistent view in analogous matters, HC quashed the impugned assessment and rectification rejection orders and remitted the matter to the Assessing Authority for de novo consideration. The remand was made conditional upon the petitioner-assessee depositing a quantified portion of the disputed tax, between 25% and 100%, as determined with reference to the delay in approaching HC. The Assessing Authority was directed to afford the petitioner a reasonable opportunity of being heard and to pass a fresh, reasoned order in accordance with law. With these directions and conditions, the writ petition was disposed of.
HC entertained the writ petition challenging rejection of a rectification application and the consequential assessment order, noting that the petitioner had failed to respond to the pre-assessment notice. Applying its consistent view in analogous matters, HC quashed the impugned assessment and rectification rejection orders and remitted the matter to the Assessing Authority for de novo consideration. The remand was made conditional upon the petitioner-assessee depositing a quantified portion of the disputed tax, between 25% and 100%, as determined with reference to the delay in approaching HC. The Assessing Authority was directed to afford the petitioner a reasonable opportunity of being heard and to pass a fresh, reasoned order in accordance with law. With these directions and conditions, the writ petition was disposed of.
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