Admission of additional evidence under remand rules must await a meaningful remand report; failure to do so breaches natural justice and mandates rema...
Export Obligation Discharge Certificates for EPCG compliance cannot be questioned by Customs unless DGFT adjudicates and cancels them, so demands quas...
Expiry of statutory limitation for challenging a GST order was decisive where the petitioner failed to substantiate lawful availment of input tax credit and did not refute reliance on invoices from a supplier alleged to issue fake invoices; consequence: the matter was remitted for fresh adjudication. The adjudicating authority is directed to decide on merits subject to a protective condition requiring the taxpayer to deposit 25% of the disputed tax from its electronic cash register within thirty days, balancing revenue protection with the taxpayers opportunity for merits adjudication.
Expiry of statutory limitation for challenging a GST order was decisive where the petitioner failed to substantiate lawful availment of input tax credit and did not refute reliance on invoices from a supplier alleged to issue fake invoices; consequence: the matter was remitted for fresh adjudication. The adjudicating authority is directed to decide on merits subject to a protective condition requiring the taxpayer to deposit 25% of the disputed tax from its electronic cash register within thirty days, balancing revenue protection with the taxpayers opportunity for merits adjudication.
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