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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Violation of principles of natural justice - Validity of prosecution proceedings - service of SCN - Case of petitioners is that, prior to launching the criminal prosecution, no show cause notice was given to the petitioners - The offences alleged against the petitioners are statutory violations for non complying certain mandatory provisions. This Court can gather from the records summoned that the Additional Chief Metropolitan Magistrate had taken cognizance of the cases only after going through the complaint allegations and materials filed in support of the complaint allegations. - These petitions have been filed only to protract the proceedings and deserve to be dismissed - HC
Violation of principles of natural justice - Validity of prosecution proceedings - service of SCN - Case of petitioners is that, prior to launching the criminal prosecution, no show cause notice was given to the petitioners - The offences alleged against the petitioners are statutory violations for non complying certain mandatory provisions. This Court can gather from the records summoned that the Additional Chief Metropolitan Magistrate had taken cognizance of the cases only after going through the complaint allegations and materials filed in support of the complaint allegations. - These petitions have been filed only to protract the proceedings and deserve to be dismissed - HC
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