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...
Where GST registration had already been cancelled, the assessee was not required to keep monitoring the GST portal for service of a show cause notice under Section 73. The Court held that, in such circumstances, notice had to be served through alternative modes; failure to do so amounted to breach of natural justice, so the impugned order was quashed, with liberty to the department to issue a proper notice and proceed in accordance with law.
Where GST registration had already been cancelled, the assessee was not required to keep monitoring the GST portal for service of a show cause notice under Section 73. The Court held that, in such circumstances, notice had to be served through alternative modes; failure to do so amounted to breach of natural justice, so the impugned order was quashed, with liberty to the department to issue a proper notice and proceed in accordance with law.
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