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...
Rule 86A permits restriction on debit of input tax credit in an electronic credit ledger only when its prescribed conditions are met, including recorded reasons to believe and reasons in writing. The High Court found that the authorities could not establish compliance with these mandatory requirements before blocking the ledger. As the statutory period had expired and the ledger had been reactivated, the writ petition was disposed of exceptionally upon acceptance of an unconditional apology. The High Court warned that any future non-compliant blocking of credit would expose the authorities to appropriate compensation liability.
Rule 86A permits restriction on debit of input tax credit in an electronic credit ledger only when its prescribed conditions are met, including recorded reasons to believe and reasons in writing. The High Court found that the authorities could not establish compliance with these mandatory requirements before blocking the ledger. As the statutory period had expired and the ledger had been reactivated, the writ petition was disposed of exceptionally upon acceptance of an unconditional apology. The High Court warned that any future non-compliant blocking of credit would expose the authorities to appropriate compensation liability.
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