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...
Retrospective cancellation of GST registration was treated as permissible because section 29(2) expressly allows cancellation from any date, and the second proviso was read within the same scheme to permit suspension during pending cancellation proceedings. The challenge to retrospective suspension was therefore rejected, and no basis was found to question section 29(2) or rule 21(a). The notice was also considered procedurally fair because it allowed a reply and personal hearing, so the writ challenge to the show-cause notice was declined and the objections were left to be raised before the authority.
Retrospective cancellation of GST registration was treated as permissible because section 29(2) expressly allows cancellation from any date, and the second proviso was read within the same scheme to permit suspension during pending cancellation proceedings. The challenge to retrospective suspension was therefore rejected, and no basis was found to question section 29(2) or rule 21(a). The notice was also considered procedurally fair because it allowed a reply and personal hearing, so the writ challenge to the show-cause notice was declined and the objections were left to be raised before the authority.
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