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 challenge to an assessment order regarding the reversal of Input Tax Credit for credit notes issued by the supplier. The court found that the requirements under sub-section (3) of Section 15 of the GST statutes were not satisfied, leading to the supplier being liable to pay tax on the full value of supply. The court highlighted the discretionary nature of jurisdiction under Article 226, noting that the existence of an alternative remedy does not bar its exercise. Despite the petitioner approaching the appellate authority for other issues, the court exercised jurisdiction due to the need for evidence reappraisal. The impugned order was set aside only concerning the reversal of Input Tax Credit, and the petition was disposed of accordingly.
The High Court addressed a challenge to an assessment order regarding the reversal of Input Tax Credit for credit notes issued by the supplier. The court found that the requirements under sub-section (3) of Section 15 of the GST statutes were not satisfied, leading to the supplier being liable to pay tax on the full value of supply. The court highlighted the discretionary nature of jurisdiction under Article 226, noting that the existence of an alternative remedy does not bar its exercise. Despite the petitioner approaching the appellate authority for other issues, the court exercised jurisdiction due to the need for evidence reappraisal. The impugned order was set aside only concerning the reversal of Input Tax Credit, and the petition was disposed of accordingly.
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