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 High Court confirmed the tax assessment u/s 7A for nonproduction of sale bill. The burden of proof lies on the dealer to show transactions are not taxable. Failure to prove second sale results in being deemed first seller/purchaser. Tax levy upheld due to lack of evidence. Disallowed turnover on export sales upheld due to product mismatch. Penalty upheld as it is a percentage of disputed tax. Petition dismissed.
The High Court confirmed the tax assessment u/s 7A for nonproduction of sale bill. The burden of proof lies on the dealer to show transactions are not taxable. Failure to prove second sale results in being deemed first seller/purchaser. Tax levy upheld due to lack of evidence. Disallowed turnover on export sales upheld due to product mismatch. Penalty upheld as it is a percentage of disputed tax. Petition dismissed.
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