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...
Personal hearing notice issued to petitioner by Assistant Director (SRO) directing appearance before Additional Director (adjudicating authority). Additional Director's jurisdiction enhanced by notification dated 27.09.2018. Case transferred from Special Director to Additional Director due to pecuniary limits. Court held notification prospective, pending cases transferable to appropriate authority. Transfer from Special Director to Additional Director valid as per FEMA provisions for cases between Rs.10-25 crores, petitioner's case involving Rs.11.27 crores. No writ entertainable against show cause notice unless issued by incompetent authority or malafides alleged. Court found transfer valid u/s 16(1), FEMA Act. Writ petitions dismissed.
Personal hearing notice issued to petitioner by Assistant Director (SRO) directing appearance before Additional Director (adjudicating authority). Additional Director's jurisdiction enhanced by notification dated 27.09.2018. Case transferred from Special Director to Additional Director due to pecuniary limits. Court held notification prospective, pending cases transferable to appropriate authority. Transfer from Special Director to Additional Director valid as per FEMA provisions for cases between Rs.10-25 crores, petitioner's case involving Rs.11.27 crores. No writ entertainable against show cause notice unless issued by incompetent authority or malafides alleged. Court found transfer valid u/s 16(1), FEMA Act. Writ petitions dismissed.
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