Composite residential flat exemption upheld where supplementary agreement merged adjoining units and additional evidence supported the taxpayer's inve...
Urgent interim relief exception permits commercial suit without pre-institution mediation where immediate disclosure and asset protection are genuinel...
Portal order discrepancies invalidated rectification rejection, requiring fresh reasoned consideration after hearing and prompt communication of the o...
The HC upheld the tribunal's rejection of limitation, holding that the cause of action arose when the additional cost crossed the contractual threshold and the claim was thereafter pursued through the contractual mechanism and arbitration. However, it set aside the award for patent illegality and want of reasons because the claimant produced no evidence of actual tax payment at the enhanced rates, no proof of the contractual annual deduction, and a claim statement could not itself prove the claim. The tribunal also failed to consider the material defence that service tax was not leviable under the relied-upon notifications, rendering the award unreasoned and unsustainable.
The HC upheld the tribunal's rejection of limitation, holding that the cause of action arose when the additional cost crossed the contractual threshold and the claim was thereafter pursued through the contractual mechanism and arbitration. However, it set aside the award for patent illegality and want of reasons because the claimant produced no evidence of actual tax payment at the enhanced rates, no proof of the contractual annual deduction, and a claim statement could not itself prove the claim. The tribunal also failed to consider the material defence that service tax was not leviable under the relied-upon notifications, rendering the award unreasoned and unsustainable.
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