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...
Detention of goods alongwith penalty - Expired e-way Bill - The High Court noted that the goods were indeed covered by a tax invoice and e-way bill, with the expiration of the latter occurring before reaching the consignee. However, it observed that there was no evidence of intentional tax evasion. Considering the circumstances and lack of intent, the court found that the expiration of the e-way bill did not automatically imply tax evasion. - The court concluded that there was no basis for assuming tax evasion solely based on the expiration of the e-way bill. - Consequently, the court set aside the orders of penalty imposition and dismissal of the appeal.
Detention of goods alongwith penalty - Expired e-way Bill - The High Court noted that the goods were indeed covered by a tax invoice and e-way bill, with the expiration of the latter occurring before reaching the consignee. However, it observed that there was no evidence of intentional tax evasion. Considering the circumstances and lack of intent, the court found that the expiration of the e-way bill did not automatically imply tax evasion. - The court concluded that there was no basis for assuming tax evasion solely based on the expiration of the e-way bill. - Consequently, the court set aside the orders of penalty imposition and dismissal of the appeal.
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