Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
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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