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...
Validity of remand of matter to the AA to pass fresh order - It is settled principles of law that every decision is to be supported by reasons inasmuch as reasoning is the heart beat of every judgment. Without assigning any reasons as to how the order of the FAA is wrong, setting aside the order of the FAA and remanding the matter to AA by the Karnataka Appellate Tribunal, in our considered opinion has thus resulted in miscarriage of justice and error of jurisdiction which would entitle the Revision Petitioner to seek interference at the hands of this court. - HC
Validity of remand of matter to the AA to pass fresh order - It is settled principles of law that every decision is to be supported by reasons inasmuch as reasoning is the heart beat of every judgment. Without assigning any reasons as to how the order of the FAA is wrong, setting aside the order of the FAA and remanding the matter to AA by the Karnataka Appellate Tribunal, in our considered opinion has thus resulted in miscarriage of justice and error of jurisdiction which would entitle the Revision Petitioner to seek interference at the hands of this court. - HC
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