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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Assessment orders passed after non-response to portal-issued show-cause notices were quashed after the assessee agreed to make the stipulated deposit in instalments and appear before the assessing authority. The assessee may file replies and supporting documents, with the impugned assessment orders treated as addenda to the respective show-cause notices. Fresh adjudication on merits is conditional on compliance with the deposit and reply-filing requirements. If those conditions are not met, recovery proceedings may continue as though the writ petitions had been dismissed in limine.
Assessment orders passed after non-response to portal-issued show-cause notices were quashed after the assessee agreed to make the stipulated deposit in instalments and appear before the assessing authority. The assessee may file replies and supporting documents, with the impugned assessment orders treated as addenda to the respective show-cause notices. Fresh adjudication on merits is conditional on compliance with the deposit and reply-filing requirements. If those conditions are not met, recovery proceedings may continue as though the writ petitions had been dismissed in limine.
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