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...
Breach of natural justice in an assessment process can justify writ intervention despite an alternative appellate remedy, because the bar of alternate remedy is only a rule of discretion and self-restraint. Where the assessee is denied a real, effective and reasonable opportunity to meet the material relied on, the defect goes to the root of the assessment and renders the process void. On that basis, the assessment was quashed, and the consequential demand notice and penalty proceedings, being dependent on it, also fell. The matter was remanded for fresh assessment after a meaningful personal hearing.
Breach of natural justice in an assessment process can justify writ intervention despite an alternative appellate remedy, because the bar of alternate remedy is only a rule of discretion and self-restraint. Where the assessee is denied a real, effective and reasonable opportunity to meet the material relied on, the defect goes to the root of the assessment and renders the process void. On that basis, the assessment was quashed, and the consequential demand notice and penalty proceedings, being dependent on it, also fell. The matter was remanded for fresh assessment after a meaningful personal hearing.
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