Power to receive documentary evidence upheld; documents referred in complaint may be placed on record without amendment where omission was inadvertent...
Proof of foreign public documents requires originals or certified diplomatic/notarial copies; inspection must occur in-magna presence and cross-examin...
Prior Sanction Requirement: absence of prescribed approval invalidates reassessment notice; limitation also bars notice if escaped income below thresh...
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A post-01.07.2017 works contract was held to fall under the GST regime, so the contractor could not insist on the pre-GST tax rate. Clause 42.1 was construed to entitle reimbursement of Central and State taxes actually levied and paid on completed items of work, and CGST/SGST were held covered within that expression. The absence of an incorporated Schedule A could not defeat the contractual reimbursement right. GST returns and portal statements were accepted as proof of payment. The refusal to reimburse was found arbitrary and violative of Article 14, and interest at 12% per annum was awarded from the respective dates of payment. The writ petition was held maintainable because the dispute turned on contract interpretation, not disputed facts.
A post-01.07.2017 works contract was held to fall under the GST regime, so the contractor could not insist on the pre-GST tax rate. Clause 42.1 was construed to entitle reimbursement of Central and State taxes actually levied and paid on completed items of work, and CGST/SGST were held covered within that expression. The absence of an incorporated Schedule A could not defeat the contractual reimbursement right. GST returns and portal statements were accepted as proof of payment. The refusal to reimburse was found arbitrary and violative of Article 14, and interest at 12% per annum was awarded from the respective dates of payment. The writ petition was held maintainable because the dispute turned on contract interpretation, not disputed facts.
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