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...
Discusses legal issues arising from detention, seizure and release of goods in transit where the taxpayer deposited an assessed amount under protest. Highlights that payment under protest cannot be treated as acceptance of proposed penalty and that a proper order under the relevant detention provision must be speaking and reasoned. Emphasises requirement to afford opportunity of hearing and observe principles of natural justice before recording that no objection was filed. Notes interaction with deeming provisions and procedural irregularities in service/uploading of orders, and identifies remand for fresh consideration to permit fresh hearing and consideration of objections.
Discusses legal issues arising from detention, seizure and release of goods in transit where the taxpayer deposited an assessed amount under protest. Highlights that payment under protest cannot be treated as acceptance of proposed penalty and that a proper order under the relevant detention provision must be speaking and reasoned. Emphasises requirement to afford opportunity of hearing and observe principles of natural justice before recording that no objection was filed. Notes interaction with deeming provisions and procedural irregularities in service/uploading of orders, and identifies remand for fresh consideration to permit fresh hearing and consideration of objections.
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