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 of 200% u/s 129 - Bonafide belief - intention to evade tax - expiration of the e-way bill - exported to Bangladesh - On the date and time when the vehicle was intercepted, the vehicle did not have a valid e-way bill - The High Court concluded that the circumstances did not warrant a 200% penalty imposition, considering the short delay and the absence of evidence of intent to contravene the law.
Levy of penalty of 200% u/s 129 - Bonafide belief - intention to evade tax - expiration of the e-way bill - exported to Bangladesh - On the date and time when the vehicle was intercepted, the vehicle did not have a valid e-way bill - The High Court concluded that the circumstances did not warrant a 200% penalty imposition, considering the short delay and the absence of evidence of intent to contravene the law.
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