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...
Validity of assessment order - reply to the ASTM-10 notice was not taken into consideration - violation of principles of natural justice - Acknowledging the importance of providing the petitioner with an opportunity to contest the tax demand on merits, the High Court decides to set aside the impugned order. However, this is conditional on the petitioner remitting 10% of the disputed tax demand within two weeks and submitting a reply to the show cause notice within the same period.
Validity of assessment order - reply to the ASTM-10 notice was not taken into consideration - violation of principles of natural justice - Acknowledging the importance of providing the petitioner with an opportunity to contest the tax demand on merits, the High Court decides to set aside the impugned order. However, this is conditional on the petitioner remitting 10% of the disputed tax demand within two weeks and submitting a reply to the show cause notice within the same period.
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