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...
Blocking of input tax credit under Rule 86-A requires the competent authority to record reasons to believe in writing before exercising the power. The High Court held that a bare statement alleging fraudulent availment of ITC, without disclosure of the supporting reasons in the order itself, is a jurisdictional defect. Reasons supplied later through affidavit or instructions could not cure the invalidity, because the legality of the order must be tested on the reasons recorded at the time of decision. The blocking order was set aside, with liberty to pass a fresh order in accordance with law.
Blocking of input tax credit under Rule 86-A requires the competent authority to record reasons to believe in writing before exercising the power. The High Court held that a bare statement alleging fraudulent availment of ITC, without disclosure of the supporting reasons in the order itself, is a jurisdictional defect. Reasons supplied later through affidavit or instructions could not cure the invalidity, because the legality of the order must be tested on the reasons recorded at the time of decision. The blocking order was set aside, with liberty to pass a fresh order in accordance with law.
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