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...
Levy of penalty u/s 54(1) (14) of the U.P. VAT Act - The court held that in the absence of a cogent finding of an intention to evade tax, the levy of penalty under Section 54(1)(14) of the U.P. VAT Act is unsustainable. The court noted that the department had previously accepted Form-38 screenshots without objection, indicating no intention on the part of the revisionist to evade tax. - HC
Levy of penalty u/s 54(1) (14) of the U.P. VAT Act - The court held that in the absence of a cogent finding of an intention to evade tax, the levy of penalty under Section 54(1)(14) of the U.P. VAT Act is unsustainable. The court noted that the department had previously accepted Form-38 screenshots without objection, indicating no intention on the part of the revisionist to evade tax. - HC
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