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Service Tax - Highlights / Catch Notes

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Entitlement to a reward under the Reward to informers - The ...


Decision-Making Authority Failed to Properly Address Request in Reward to Informers Scheme; Reasons Must Be Recorded Initially.

August 8, 2023

Case Laws     Service Tax     SC

Entitlement to a reward under the Reward to informers - The minutes show complete non application of mind on the prayer made by the appellant. It is well settled that if the decision making authority does not record reasons for coming to a particular conclusion, the reasons cannot be supplied by filing affidavits - SC

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