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 petitioner challenged orders u/s 62 of the TNGST Act for failing to furnish returns from April to July 2023 within the prescribed period. The High Court held that considering similar circumstances where the petitioner was granted an opportunity upon payment of 25% of the differential tax, it directed the petitioner to deposit 25% of the differential tax between the tax remitted in GSTR 3B and the assessed tax within two weeks. If such tax is paid, the assessing officer shall redo the assessment after hearing the petitioner. The impugned order was set aside, and the assessing officer was directed to consider the impact of the amendment and pass fresh orders on merits in accordance with the law. The petition was disposed of.
The petitioner challenged orders u/s 62 of the TNGST Act for failing to furnish returns from April to July 2023 within the prescribed period. The High Court held that considering similar circumstances where the petitioner was granted an opportunity upon payment of 25% of the differential tax, it directed the petitioner to deposit 25% of the differential tax between the tax remitted in GSTR 3B and the assessed tax within two weeks. If such tax is paid, the assessing officer shall redo the assessment after hearing the petitioner. The impugned order was set aside, and the assessing officer was directed to consider the impact of the amendment and pass fresh orders on merits in accordance with the law. The petition was disposed of.
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