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...
Pending constitution of the GST Appellate Tribunal, the Court held that recovery of outstanding GST dues was governed by the existing CBIC circular and the statutory pre-deposit mechanism under section 112 of the CGST Act. It disposed of the writ petitions without examining the merits of the input tax credit dispute, and granted the petitioner liberty to secure continued stay of recovery by filing the prescribed undertaking before the jurisdictional proper officer and making the required pre-deposit within the time allowed. If that deposit was not made, the protection under the order would lapse and recovery of the balance demand could proceed.
Pending constitution of the GST Appellate Tribunal, the Court held that recovery of outstanding GST dues was governed by the existing CBIC circular and the statutory pre-deposit mechanism under section 112 of the CGST Act. It disposed of the writ petitions without examining the merits of the input tax credit dispute, and granted the petitioner liberty to secure continued stay of recovery by filing the prescribed undertaking before the jurisdictional proper officer and making the required pre-deposit within the time allowed. If that deposit was not made, the protection under the order would lapse and recovery of the balance demand could proceed.
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