Deductibility for charitable donations affirmed where payments to approved relief funds, even if CSR-driven, qualify under the donation deduction sche...
Mis-declaration in import descriptions must be deliberate to justify confiscation; withheld contemporaneous import documents invalidate value redeterm...
Liability for EPCG export shortfall: duty and interest sustained, but confiscation and penalties quashed where no fraud and causes beyond importer con...
The HC held that an alternative appellate remedy is not an absolute bar to writ jurisdiction where breach of natural justice is alleged. Refusal to supply unrelied documents and allow cross-examination, despite earlier directions in proceedings under the same show cause notice, vitiated the adjudication against four petitioners; their GST and Compensation Cess demands were quashed and the matters remanded for fresh adjudication with documents, replies, hearing and cross-examination. A fifth petition was dismissed because the petitioner had not appeared before the adjudicating authority or sought those procedural safeguards, though liberty was reserved to pursue the statutory remedy.
The HC held that an alternative appellate remedy is not an absolute bar to writ jurisdiction where breach of natural justice is alleged. Refusal to supply unrelied documents and allow cross-examination, despite earlier directions in proceedings under the same show cause notice, vitiated the adjudication against four petitioners; their GST and Compensation Cess demands were quashed and the matters remanded for fresh adjudication with documents, replies, hearing and cross-examination. A fifth petition was dismissed because the petitioner had not appeared before the adjudicating authority or sought those procedural safeguards, though liberty was reserved to pursue the statutory remedy.
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