Union of India v. Tech Mahindra Business Services Ltd. (formerly Hutchison Global Services Ltd.)
Background
This order sends the case back; it does not decide the dispute. The Union of India levied penalty and interest on a telecom company. TDSAT reduced the amount.
Decision Breakdown
This is not a final decision on the dispute. The Court did not consider the merits and left all contentions open. It gave the Union 30 days to seek a review before TDSAT if it has supporting material; if no review is filed, the amount deposited beyond TDSAT's computation is to be refunded with 10% interest.
Lesson Learnt
There is no final ruling on the levy.