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...
The sole issue is whether the Tribunal committed jurisdictional error by treating the 10% ceiling in the Third Proviso to Section 19(1) as a mandatory minimum despite finding "undue hardship" and poor financial condition. The Court held that "undue hardship" means a burden disproportionate to the requirement; where an NPA-classified appellant lacks liquid assets a multi-crore deposit is prima facie impossible and would render the statutory right of appeal illusory. The Tribunal ought to have imposed alternative conditions (indemnity bonds, corporate guarantees) under the Second Proviso; appeal allowed. - HC
The sole issue is whether the Tribunal committed jurisdictional error by treating the 10% ceiling in the Third Proviso to Section 19(1) as a mandatory minimum despite finding "undue hardship" and poor financial condition. The Court held that "undue hardship" means a burden disproportionate to the requirement; where an NPA-classified appellant lacks liquid assets a multi-crore deposit is prima facie impossible and would render the statutory right of appeal illusory. The Tribunal ought to have imposed alternative conditions (indemnity bonds, corporate guarantees) under the Second Proviso; appeal allowed. - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4813 
Join Channel 
