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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Service of SCN - Breach of principles of natural justice - intimation and SCN uploaded on the “View Additional Notices and Orders” tab on the GST portal and not communicated to the petitioner through any other mode - Upon reviewing the impugned order, the High Court observes that the tax proposal was confirmed solely because the petitioner failed to reply to the show cause notice by enclosing relevant documents. The Court decides to set aside the impugned order and remand the matter for reconsideration. The petitioner is required to remit 10% of the disputed tax demand within three weeks from receiving a copy of the order. Additionally, the petitioner is allowed to submit a reply to the show cause notice within this period.
Service of SCN - Breach of principles of natural justice - intimation and SCN uploaded on the “View Additional Notices and Orders” tab on the GST portal and not communicated to the petitioner through any other mode - Upon reviewing the impugned order, the High Court observes that the tax proposal was confirmed solely because the petitioner failed to reply to the show cause notice by enclosing relevant documents. The Court decides to set aside the impugned order and remand the matter for reconsideration. The petitioner is required to remit 10% of the disputed tax demand within three weeks from receiving a copy of the order. Additionally, the petitioner is allowed to submit a reply to the show cause notice within this period.
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