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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Maintainability of appeal to present petition - uploading of appeal on the appropriate portal or not - It appears from the record that the appellant was unaware that it had uploaded its appeal before the Central Portal instead of State Portal of the GST. - The petitioner shall file a fresh appeal and upload the said appeal before the appropriate authority i.e. the State Portal of the GST - Since the matter had been filed before a wrong forum, the delay in filing the appeal shall be condoned. - HC
Maintainability of appeal to present petition - uploading of appeal on the appropriate portal or not - It appears from the record that the appellant was unaware that it had uploaded its appeal before the Central Portal instead of State Portal of the GST. - The petitioner shall file a fresh appeal and upload the said appeal before the appropriate authority i.e. the State Portal of the GST - Since the matter had been filed before a wrong forum, the delay in filing the appeal shall be condoned. - HC
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