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 considered a writ petition challenging the impugned assessment order and consequential Order in Form GST DRC-07, preceded by a SCN in Form GST DRC-01. The statutory limitation under Section 107 of the GST enactments for filing an appeal had expired by the time the petition was instituted. Noting earlier precedents where delayed challenges led to remand on conditions of partial tax deposit, HC adopted a similar approach. The impugned order and consequential demand were set aside, and the matter was remitted to the Respondent authority for fresh adjudication, subject to the Petitioner depositing 10% of the disputed tax in cash from the electronic cash ledger within thirty days. Petition disposed.
HC considered a writ petition challenging the impugned assessment order and consequential Order in Form GST DRC-07, preceded by a SCN in Form GST DRC-01. The statutory limitation under Section 107 of the GST enactments for filing an appeal had expired by the time the petition was instituted. Noting earlier precedents where delayed challenges led to remand on conditions of partial tax deposit, HC adopted a similar approach. The impugned order and consequential demand were set aside, and the matter was remitted to the Respondent authority for fresh adjudication, subject to the Petitioner depositing 10% of the disputed tax in cash from the electronic cash ledger within thirty days. Petition disposed.
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