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...
Petitioner challenged impugned order regarding GST discrepancies, failing to avail opportunity of personal hearing. Court held that notice was issued by respondent based on difference between turnover reported in Form 26AS and Form GSTR 3B. Petitioner replied that difference occurred as Form 26AS includes turnover from April 2017 to June 2017, prior to GST regime, while GSTR3B excluded that period. However, respondent did not consider this aspect while passing impugned order. Court believes granting another opportunity would allow petitioner to establish case before authorities. Impugned order dated 12.12.2023 set aside, matter remanded to respondent for fresh consideration on condition that petitioner pays 10% of demand amount within four weeks from 12.08.2024. Setting aside of impugned order effective from date of payment. Petition disposed by way of remand.
Petitioner challenged impugned order regarding GST discrepancies, failing to avail opportunity of personal hearing. Court held that notice was issued by respondent based on difference between turnover reported in Form 26AS and Form GSTR 3B. Petitioner replied that difference occurred as Form 26AS includes turnover from April 2017 to June 2017, prior to GST regime, while GSTR3B excluded that period. However, respondent did not consider this aspect while passing impugned order. Court believes granting another opportunity would allow petitioner to establish case before authorities. Impugned order dated 12.12.2023 set aside, matter remanded to respondent for fresh consideration on condition that petitioner pays 10% of demand amount within four weeks from 12.08.2024. Setting aside of impugned order effective from date of payment. Petition disposed by way of remand.
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