Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
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Res judicata barred a fresh anti-profiteering complaint concerning the same project, same respondent and same period because profiteering in "Migsun Wynn" had already been investigated by the DGAP, finally adjudicated by the NAA, and affirmed by the Delhi High Court. The Tribunal held that the complainant's alleged profiteering was already included in the earlier quantified amount, so reopening the same cause of action would create parallel proceedings and amount to abuse of process. As the complaint was also withdrawn, the proceedings were held not maintainable, no fresh investigation was required, and the DGAP was directed to take no further action.
Res judicata barred a fresh anti-profiteering complaint concerning the same project, same respondent and same period because profiteering in "Migsun Wynn" had already been investigated by the DGAP, finally adjudicated by the NAA, and affirmed by the Delhi High Court. The Tribunal held that the complainant's alleged profiteering was already included in the earlier quantified amount, so reopening the same cause of action would create parallel proceedings and amount to abuse of process. As the complaint was also withdrawn, the proceedings were held not maintainable, no fresh investigation was required, and the DGAP was directed to take no further action.
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