Scope of intermediary status for data hosting services: tribunal finds provider not intermediary, services exported and not taxable, limited remand on...
CENVAT credit availability after omission of Rule 12B in textiles confirmed; late addendum to SCN introducing new grounds held time-barred and invalid...
Export of Wheat Flour and related products subject to online allocation, eligibility criteria, non-transferable six-month authorisations and reporting...
Whether dismissal for non-compliance with the 10% pre-deposit condition was lawful where appellants pleaded financial incapacity and counsel communication gaps - the court held the Tribunal erred by mechanically enforcing Section 19(1) without applying the undue-hardship doctrine; it must assess whether the pre-deposit renders the statutory right of appeal illusory, especially where the existence of the appellant as a going concern is at stake, balancing that inquiry against the Revenue's legitimate interest in safeguarding penalty realization - consequence: the Tribunal's dismissal was unsustainable, the pre-deposit threshold was modified to avoid miscarriage of justice and the appeals were disposed of accordingly. - HC
Whether dismissal for non-compliance with the 10% pre-deposit condition was lawful where appellants pleaded financial incapacity and counsel communication gaps - the court held the Tribunal erred by mechanically enforcing Section 19(1) without applying the undue-hardship doctrine; it must assess whether the pre-deposit renders the statutory right of appeal illusory, especially where the existence of the appellant as a going concern is at stake, balancing that inquiry against the Revenue's legitimate interest in safeguarding penalty realization - consequence: the Tribunal's dismissal was unsustainable, the pre-deposit threshold was modified to avoid miscarriage of justice and the appeals were disposed of accordingly. - HC
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