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...
Recovery of erroneously paid drawback under Rule 16, despite the absence of an express limitation period, must be initiated within a reasonable time where fraud or suppression is not alleged. Mere non-production of proof of realisation of export proceeds does not equate to fraudulent availment. An inordinate, unexplained delay in commencing recovery proceedings, compounded by delay in adjudication, rendered the recovery unsustainable. The belated recovery order and consequential bank-account attachment were set aside; the availability of an appellate remedy and delay in seeking writ relief did not bar relief because the order lacked statutory authority.
Recovery of erroneously paid drawback under Rule 16, despite the absence of an express limitation period, must be initiated within a reasonable time where fraud or suppression is not alleged. Mere non-production of proof of realisation of export proceeds does not equate to fraudulent availment. An inordinate, unexplained delay in commencing recovery proceedings, compounded by delay in adjudication, rendered the recovery unsustainable. The belated recovery order and consequential bank-account attachment were set aside; the availability of an appellate remedy and delay in seeking writ relief did not bar relief because the order lacked statutory authority.
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