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...
The High Court considered the maintainability of a writ petition u/s Article 226 challenging a circular under the Central Goods & Services Tax Act. It held that the appellate authority lacks jurisdiction to declare a provision ultravires, a power reserved for Constitutional Courts. The impugned order was set aside, and the writ petition remanded to the Single Bench for deciding the vires of the circular after hearing the parties. The petition was disposed of by way of remand.
The High Court considered the maintainability of a writ petition u/s Article 226 challenging a circular under the Central Goods & Services Tax Act. It held that the appellate authority lacks jurisdiction to declare a provision ultravires, a power reserved for Constitutional Courts. The impugned order was set aside, and the writ petition remanded to the Single Bench for deciding the vires of the circular after hearing the parties. The petition was disposed of by way of remand.
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