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...
Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
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A writ challenge to reassessment notices on the ground that the Jurisdictional Assessing Officer lacked authority under the reassessment regime between 01.04.2021 and 01.04.2024 failed, because the retrospective insertion of Section 147A altered the foundation of contrary decisions and the jurisdictional objection no longer survived. The constitutional challenge to the amended provision was not examined in the Single Judge writ proceedings, as such a vires attack had to be pursued before the Division Bench under the High Court Writ Rules. Recovery was kept in abeyance for 30 days to permit the petitioners to seek appropriate relief before the Division Bench.
A writ challenge to reassessment notices on the ground that the Jurisdictional Assessing Officer lacked authority under the reassessment regime between 01.04.2021 and 01.04.2024 failed, because the retrospective insertion of Section 147A altered the foundation of contrary decisions and the jurisdictional objection no longer survived. The constitutional challenge to the amended provision was not examined in the Single Judge writ proceedings, as such a vires attack had to be pursued before the Division Bench under the High Court Writ Rules. Recovery was kept in abeyance for 30 days to permit the petitioners to seek appropriate relief before the Division Bench.
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