Service of notice and contractual debt acknowledgment preserved insolvency admission against a corporate guarantor despite limitation and natural just...
Original works exemption excludes standalone boulder transportation, leaving subcontracted railway-project transport services subject to service tax l...
Annual production capacity determinations excluding stenter galleries support refunds for unconstitutional excise levies without an unjust-enrichment ...
Vicarious liability for cheque dishonour requires specific allegations of responsibility and cheque signatory; generic director allegations cannot sus...
IT Resilience Index requires market infrastructure institutions to automate resilience scoring, early warnings, and continuous service-delivery monito...
Rejection of petition challenging classification of "Autoclaved Aerated Concrete blocks" (AAC Blocks) under residuary Entry 69 of Part C instead of proposed Entry 15 of Part C or claimed Entry 22 of Part B of First Schedule to TNVAT Act violated principles of natural justice. Show cause notice is mandatory, not an empty formality, to enable assessee's response. Order departing from show cause notice reasons without notice to assessee violates natural justice, hence unsustainable. Assessment orders classifying AAC Blocks under residuary entry different from show cause notice cannot be sustained.
Rejection of petition challenging classification of "Autoclaved Aerated Concrete blocks" (AAC Blocks) under residuary Entry 69 of Part C instead of proposed Entry 15 of Part C or claimed Entry 22 of Part B of First Schedule to TNVAT Act violated principles of natural justice. Show cause notice is mandatory, not an empty formality, to enable assessee's response. Order departing from show cause notice reasons without notice to assessee violates natural justice, hence unsustainable. Assessment orders classifying AAC Blocks under residuary entry different from show cause notice cannot be sustained.
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