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...
During pending confiscation proceedings, the HC held that the Form MOV-10 notice was only a proposal and that the adjudicating authority had to decide confiscation after hearing the respondent. The Single Judge's direction to release the goods on a simple bond and the finding that detention was illegal were set aside because final adjudication had not yet occurred. The authority was directed to complete the proceedings expeditiously, after giving an opportunity to produce documents, and all legal issues were left open.
During pending confiscation proceedings, the HC held that the Form MOV-10 notice was only a proposal and that the adjudicating authority had to decide confiscation after hearing the respondent. The Single Judge's direction to release the goods on a simple bond and the finding that detention was illegal were set aside because final adjudication had not yet occurred. The authority was directed to complete the proceedings expeditiously, after giving an opportunity to produce documents, and all legal issues were left open.
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