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...
For DGGI-issued GST notices, the notified allocation of powers under Notification No. 02/2017-Central Tax, as amended by Notification No. 02/2022, vested adjudicatory authority in the Additional Commissioner or Joint Commissioner of Central Tax. An order passed by the Assistant Commissioner was therefore without competence and suffered from procedural irregularity, so the adjudication was quashed and remitted for fresh decision by the competent authority after hearing. The merits of the classification dispute and the limitation objection were not examined because the jurisdictional defect was dispositive.
For DGGI-issued GST notices, the notified allocation of powers under Notification No. 02/2017-Central Tax, as amended by Notification No. 02/2022, vested adjudicatory authority in the Additional Commissioner or Joint Commissioner of Central Tax. An order passed by the Assistant Commissioner was therefore without competence and suffered from procedural irregularity, so the adjudication was quashed and remitted for fresh decision by the competent authority after hearing. The merits of the classification dispute and the limitation objection were not examined because the jurisdictional defect was dispositive.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
