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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Territorial Jurisdiction - SEZ is a foreign territory or not? - Evasion of GST - Proceedings initiated u/s 67 r.w.s 70(1) of GGST Act, 2017 and CGST Act, 2017 - This is an attempt on the part of petitioners by filing these kind of petitions to thwart and delay the legal proceedings which are initiated by respondent authorities and as such this move of petitioners appears to be an abuse of process of law looking to the manner in which the irregularities alleged to have been committed. - HC
Territorial Jurisdiction - SEZ is a foreign territory or not? - Evasion of GST - Proceedings initiated u/s 67 r.w.s 70(1) of GGST Act, 2017 and CGST Act, 2017 - This is an attempt on the part of petitioners by filing these kind of petitions to thwart and delay the legal proceedings which are initiated by respondent authorities and as such this move of petitioners appears to be an abuse of process of law looking to the manner in which the irregularities alleged to have been committed. - HC
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