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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Principles of natural justice(NJP) - validity of assessment order without notice - it cannot be gainsaid that it is not necessary to give notice and opportunity to the assessee before making an assessment under TNVAT Act particularly when there has only been deemed assessment - impugned orders deserve to be set aside solely on the ground of violation of NJP to redo the assessments after notice
Principles of natural justice(NJP) - validity of assessment order without notice - it cannot be gainsaid that it is not necessary to give notice and opportunity to the assessee before making an assessment under TNVAT Act particularly when there has only been deemed assessment - impugned orders deserve to be set aside solely on the ground of violation of NJP to redo the assessments after notice
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