https://www.taxtmi.com/caselaws?id=418220 Suppression of a material fact did not justify rejection of the writ, because the omitted application and undertaking were not central to the legality of the circular-based recovery action. The policy circular was treated as a clarificatory measure explaining that services not originating from India fell outside the Served From India Scheme, and it was not struck down as ultra vires. However, the circular was confined to finalising uncompleted claims and could not be used to reopen settled benefits. Recovery notices issued on that basis were therefore without authority and were quashed. en-us Tue, 08 Feb 2022 00:00:00 +0530 Thu, 10 Feb 2022 11:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418220 Suppression of a material fact did not justify rejection of the writ, because the omitted application and undertaking were not central to the legality of the circular-based recovery action. The policy circular was treated as a clarificatory measure explaining that services not originating from India fell outside the Served From India Scheme, and it was not struck down as ultra vires. However, the circular was confined to finalising uncompleted claims and could not be used to reopen settled benefits. Recovery notices issued on that basis were therefore without authority and were quashed. Case-Laws Customs Tue, 08 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418220