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...
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Ineligible input tax credit allegedly claimed through fake invoices from non-existing firms was addressed in relation to the statutory appellate remedy. The notes state that the findings on the entities' functioning, ITC availment, and the described modus operandi were identical to those in another Order-in-Original. As the petitioner had an effective alternative remedy, the writ petition was not entertained; the appropriate course was an appeal to the Additional or Joint Commissioner of Appeals under section 107 of the CGST Act against the Order-in-Original.
Ineligible input tax credit allegedly claimed through fake invoices from non-existing firms was addressed in relation to the statutory appellate remedy. The notes state that the findings on the entities' functioning, ITC availment, and the described modus operandi were identical to those in another Order-in-Original. As the petitioner had an effective alternative remedy, the writ petition was not entertained; the appropriate course was an appeal to the Additional or Joint Commissioner of Appeals under section 107 of the CGST Act against the Order-in-Original.
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