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...
Non-application of mind was found where the authority referred to the taxpayer's reply but did not meaningfully consider the specific explanation for reversal of part of the input tax credit on imported goods. The mismatch between the address in the bills of entry and the additional place of business on the portal also required reconsideration in light of the pleaded explanation that the business premises had shifted and the corresponding importer-exporter record amendment was made later. On that limited issue, the adjudication order was set aside and the matter remitted for fresh consideration, with consequential interest and penalty also falling with that limited relief and all contentions kept open.
Non-application of mind was found where the authority referred to the taxpayer's reply but did not meaningfully consider the specific explanation for reversal of part of the input tax credit on imported goods. The mismatch between the address in the bills of entry and the additional place of business on the portal also required reconsideration in light of the pleaded explanation that the business premises had shifted and the corresponding importer-exporter record amendment was made later. On that limited issue, the adjudication order was set aside and the matter remitted for fresh consideration, with consequential interest and penalty also falling with that limited relief and all contentions kept open.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4826 
Join Channel 
