Reverse charge and assignment of royalty collection: exemption for excess royalty collectors subject to reconciliation; leaseholders remain liable und...
Authorization requirements for customs brokers and benami shipping bills: tribunal upholds licence revocation and penalties after COVID time limit fou...
Eligibility for notification exemption on imported fertilizers challenged; penalty, interest and confiscation set aside after voluntary payment and no...
Ex parte adjudication and appellate orders denying the taxpayer's claim of excess input tax credit were challenged for breach of natural justice and for proceeding despite the governing notifications being under consideration before the apex forum. Since the validity of the relevant notifications was sub judice and likely to affect the impugned proceedings, the matter required fresh consideration to avoid conflicting decisions and multiplicity of proceedings. The adjudication orders and the appellate order were set aside and the case was remitted to the adjudicating authority to pass a fresh order in accordance with law after the pending challenge to the notifications is disposed of. - HC
Ex parte adjudication and appellate orders denying the taxpayer's claim of excess input tax credit were challenged for breach of natural justice and for proceeding despite the governing notifications being under consideration before the apex forum. Since the validity of the relevant notifications was sub judice and likely to affect the impugned proceedings, the matter required fresh consideration to avoid conflicting decisions and multiplicity of proceedings. The adjudication orders and the appellate order were set aside and the case was remitted to the adjudicating authority to pass a fresh order in accordance with law after the pending challenge to the notifications is disposed of. - HC
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