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...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
Registrar's statutory power to frame service rules includes the power to amend, vary or rescind them. Deletion of a service-rule bar preventing technical employees from promotion to non-technical posts remains valid where ordered by the Registrar; a communication issued by an Additional Registrar may convey that decision, and its nomenclature as a circular does not displace the underlying statutory authority. A statutory requirement to lay amended rules before the Legislative Assembly is directory, despite use of "shall", where no consequence follows from non-laying. Non-compliance therefore does not invalidate the amendment or a promotion made under it.
Registrar's statutory power to frame service rules includes the power to amend, vary or rescind them. Deletion of a service-rule bar preventing technical employees from promotion to non-technical posts remains valid where ordered by the Registrar; a communication issued by an Additional Registrar may convey that decision, and its nomenclature as a circular does not displace the underlying statutory authority. A statutory requirement to lay amended rules before the Legislative Assembly is directory, despite use of "shall", where no consequence follows from non-laying. Non-compliance therefore does not invalidate the amendment or a promotion made under it.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4811 
Join Channel 
