Invoice-based recovery claims remain time-barred despite separate winding-up proceedings, absent valid acknowledgment or part-payment of the disputed ...
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...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
Service of an adjudication order on an authorised representative was treated as valid communication under the governing service provision, and the appeal period was counted from that date. Because the appeal to the Commissioner (Appeals) was filed after the statutory limit and beyond the condonable extension, the majority held it to be time-barred and not maintainable. The contrary view that the appeal should be examined on merits was rejected, and the dismissal for limitation was upheld.
Service of an adjudication order on an authorised representative was treated as valid communication under the governing service provision, and the appeal period was counted from that date. Because the appeal to the Commissioner (Appeals) was filed after the statutory limit and beyond the condonable extension, the majority held it to be time-barred and not maintainable. The contrary view that the appeal should be examined on merits was rejected, and the dismissal for limitation was upheld.
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