Captive power transfer pricing and non-resident export commission rules support deletion of adjustments and withholding disallowance in discussed proc...
Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
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...
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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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