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...
Seeking amendment of shipping bills - inadvertent error in the Shipping bills - seeking to credit ROSCTL benefit amounts to the petitioner’s Customs E-Scrip Ledger - The High Court noted that the petitioner's intention to claim benefits under the RoSCTL Scheme was evident from the Shipping bills and other related documents, despite the inadvertent error in declaration. Drawing from judgments of the Madras High Court, the High Court concluded that such errors, if inadvertent, should not deprive exporters of entitled benefits.
Seeking amendment of shipping bills - inadvertent error in the Shipping bills - seeking to credit ROSCTL benefit amounts to the petitioner’s Customs E-Scrip Ledger - The High Court noted that the petitioner's intention to claim benefits under the RoSCTL Scheme was evident from the Shipping bills and other related documents, despite the inadvertent error in declaration. Drawing from judgments of the Madras High Court, the High Court concluded that such errors, if inadvertent, should not deprive exporters of entitled benefits.
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