Anti-profiteering obligations survive business demerger, complaint withdrawal, and customized supply arrangements where rate-reduction benefits are no...
Road restoration charges constitute taxable services when requested for commercial pipeline activity, requiring reverse-charge GST from the business r...
Interest on delayed release of requisitioned cash includes statutory pre-assessment interest and restitutionary compensation for unlawful post-assessm...
Incomplete inventory records justify rejecting accounts, while profit estimation requires relevant comparable material and interest falls under other ...
Transfer-pricing comparability requires functional alignment; delayed associated-enterprise receivables need separate LIBOR-based benchmarking, while ...
Service of a show-cause notice for re-determination of classification and the claimed waiver under Section 28(2) based on payment of duty and interest are central. The Article states the original order was issued under Section 28(2), but the prerequisite payment was not established and the section was misapplied; this misapplication does not substitute for proof of service under Section 28(1). The Department failed over nearly ten years to place any notice on record despite opportunities, and absence of the notice violated principles of natural justice, rendering the sole ground of appeal unsustainable.
Service of a show-cause notice for re-determination of classification and the claimed waiver under Section 28(2) based on payment of duty and interest are central. The Article states the original order was issued under Section 28(2), but the prerequisite payment was not established and the section was misapplied; this misapplication does not substitute for proof of service under Section 28(1). The Department failed over nearly ten years to place any notice on record despite opportunities, and absence of the notice violated principles of natural justice, rendering the sole ground of appeal unsustainable.
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TaxTMI 
TaxTMI 
of 4918 
