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 appeal filed by the petitioner u/s 107 of the West Bengal/Central Goods and Services Tax Act, 2017 was rejected. The petitioner argued lack of opportunity to respond to Show Cause Notice (SCN) online. The court found the delay in filing the appeal justified due to lack of knowledge of the order and allowed condonation beyond the prescribed period. The appellate authority's decision was deemed flawed and set aside based on precedent allowing for condonation of delay. The matter was not remanded on the issue of delay, and the appellate authority was directed to hear and decide the appeal within eight weeks.
The appeal filed by the petitioner u/s 107 of the West Bengal/Central Goods and Services Tax Act, 2017 was rejected. The petitioner argued lack of opportunity to respond to Show Cause Notice (SCN) online. The court found the delay in filing the appeal justified due to lack of knowledge of the order and allowed condonation beyond the prescribed period. The appellate authority's decision was deemed flawed and set aside based on precedent allowing for condonation of delay. The matter was not remanded on the issue of delay, and the appellate authority was directed to hear and decide the appeal within eight weeks.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4803
Join Channel
TaxTMI 
