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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Restoration proceedings are confined to examining whether a genuine cause existed for a party's non-appearance when an appeal was dismissed in default. Once the dismissal is recalled, the appeal returns to the stage at which it was dismissed and must be heard afresh. The discussion states that restoration gives the absent party an opportunity to address admission and maintainability, without deciding whether the statutory remedy lies by appeal or revision. Questions concerning the treatment of foreign currency and the proper remedy must be determined in the restored proceeding after hearing both sides, through a speaking order. Deciding maintainability during restoration would improperly review and replace the earlier dismissal order.
Restoration proceedings are confined to examining whether a genuine cause existed for a party's non-appearance when an appeal was dismissed in default. Once the dismissal is recalled, the appeal returns to the stage at which it was dismissed and must be heard afresh. The discussion states that restoration gives the absent party an opportunity to address admission and maintainability, without deciding whether the statutory remedy lies by appeal or revision. Questions concerning the treatment of foreign currency and the proper remedy must be determined in the restored proceeding after hearing both sides, through a speaking order. Deciding maintainability during restoration would improperly review and replace the earlier dismissal order.
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