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...
Notices/endorsement in Form GST DRC-01 issued to a non-existent entity set aside. Proceedings initiated through show cause notices/endorsement quashed. Respondents at liberty to pursue proceedings against appropriate entity regarding subject matter as per law. Petitions disposed of on premise that no proceedings could be initiated against a non-existent company.
Notices/endorsement in Form GST DRC-01 issued to a non-existent entity set aside. Proceedings initiated through show cause notices/endorsement quashed. Respondents at liberty to pursue proceedings against appropriate entity regarding subject matter as per law. Petitions disposed of on premise that no proceedings could be initiated against a non-existent company.
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