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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Levy of CGST - scope of mutual contract / tender notification - the contention advanced by learned counsel for petitioner that, GST is not tax enabling the respondents to rely upon clause 44 of tender conditions, is devoid of merits. - petitioner is not at liberty to introduce any legal principle to his rescue so as to interfere with the rule of the game provided under Ext.P1 notice inviting tender, having an express stipulation for enhancement of rate of tax from time to time.
Levy of CGST - scope of mutual contract / tender notification - the contention advanced by learned counsel for petitioner that, GST is not tax enabling the respondents to rely upon clause 44 of tender conditions, is devoid of merits. - petitioner is not at liberty to introduce any legal principle to his rescue so as to interfere with the rule of the game provided under Ext.P1 notice inviting tender, having an express stipulation for enhancement of rate of tax from time to time.
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