Condonation of Delay: Tribunal directed condonation where rectification proceedings were pursued, ordering merits adjudication after opportunity to be...
Restriction of Input Tax Credit under Rule 86A applies only to fraudulently or ineligible availed credit; mere wrongful recipient availment is insuffi...
The HC directed the Chief Engineer to decide the petitioner's pending representation by a self-contained speaking order within 90 days, taking into account specified documentary annexures; if the petitioner is found entitled to any contractual dues, respondent must release the amount with interest from the date of entitlement until payment, applying the principle in Union of India v. Willowood Chemicals. The Court refrained from expressing any opinion on the merits. The order prescribes a timeline, mandates consideration of evidence, and fixes interest as the remedy for delayed payment rather than adjudicating substantive claims.
The HC directed the Chief Engineer to decide the petitioner's pending representation by a self-contained speaking order within 90 days, taking into account specified documentary annexures; if the petitioner is found entitled to any contractual dues, respondent must release the amount with interest from the date of entitlement until payment, applying the principle in Union of India v. Willowood Chemicals. The Court refrained from expressing any opinion on the merits. The order prescribes a timeline, mandates consideration of evidence, and fixes interest as the remedy for delayed payment rather than adjudicating substantive claims.
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