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...
The High Court addressed a case involving penalty for non-filing of annual return under the GST laws. The petitioner argued that notices were only uploaded on the GST portal without direct communication, violating natural justice. The petitioner, citing turnover below threshold, sought a chance to contest. Evidence of tax payment was presented. The Court noted lack of response to show cause notice led to tax confirmation. Orders were set aside pending verification of tax payment. Petitioner allowed two weeks to reply to notices. Petition disposed off, emphasizing the right to contest on merits.
The High Court addressed a case involving penalty for non-filing of annual return under the GST laws. The petitioner argued that notices were only uploaded on the GST portal without direct communication, violating natural justice. The petitioner, citing turnover below threshold, sought a chance to contest. Evidence of tax payment was presented. The Court noted lack of response to show cause notice led to tax confirmation. Orders were set aside pending verification of tax payment. Petitioner allowed two weeks to reply to notices. Petition disposed off, emphasizing the right to contest on merits.
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