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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Judicial review of a Look Out Circular is confined to testing whether the originating authority acted within constitutional and legal limits; it does not permit re-evaluation of that authority's subjective satisfaction that foreign travel would harm India's economic interests. Review may intervene where no material exists, or the material is speculative or so insubstantial that no reasonable authority could rely on it. Material relating to alleged trade-based money laundering, hawala transactions, over-invoiced exports, fraudulent export incentives, bogus purchases, fake invoices and undisclosed foreign investment was sufficient for the travel restriction. The Look Out Circular was upheld, the order quashing it was set aside, and the challenge was dismissed.
Judicial review of a Look Out Circular is confined to testing whether the originating authority acted within constitutional and legal limits; it does not permit re-evaluation of that authority's subjective satisfaction that foreign travel would harm India's economic interests. Review may intervene where no material exists, or the material is speculative or so insubstantial that no reasonable authority could rely on it. Material relating to alleged trade-based money laundering, hawala transactions, over-invoiced exports, fraudulent export incentives, bogus purchases, fake invoices and undisclosed foreign investment was sufficient for the travel restriction. The Look Out Circular was upheld, the order quashing it was set aside, and the challenge was dismissed.
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