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...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
A draft assessment order cannot support a tax demand or penalty proceedings because a demand requires a final assessment determining the sum payable. Where an order's heading, operative language, proposed disallowance, objection mechanism and express non-issuance of demand consistently identify it as a draft, it cannot be treated as final merely as an uploading error. The statutory curative provision does not validate this substantive defect, particularly where no corrective or final assessment order follows. Draft-assessment procedure is also unavailable where no variation in international transactions is proposed, leaving no competence to issue a draft order. The draft order and consequential demand and penalty notices were set aside.
A draft assessment order cannot support a tax demand or penalty proceedings because a demand requires a final assessment determining the sum payable. Where an order's heading, operative language, proposed disallowance, objection mechanism and express non-issuance of demand consistently identify it as a draft, it cannot be treated as final merely as an uploading error. The statutory curative provision does not validate this substantive defect, particularly where no corrective or final assessment order follows. Draft-assessment procedure is also unavailable where no variation in international transactions is proposed, leaving no competence to issue a draft order. The draft order and consequential demand and penalty notices were set aside.
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