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 court held that the reversal of Input Tax Credit (ITC) by the department due to discrepancy between GSTR 3B and auto-populated GSTR 2A violated principles of natural justice as the petitioner was not provided a reasonable opportunity to contest the tax demand on merits. The court set aside the impugned order and remanded the matter for reconsideration, subject to the condition that the petitioner remits 10% of the disputed tax demand within two weeks. The court emphasized the need to provide an opportunity to the petitioner to contest the tax demand on merits, albeit by putting the petitioner on terms.
The court held that the reversal of Input Tax Credit (ITC) by the department due to discrepancy between GSTR 3B and auto-populated GSTR 2A violated principles of natural justice as the petitioner was not provided a reasonable opportunity to contest the tax demand on merits. The court set aside the impugned order and remanded the matter for reconsideration, subject to the condition that the petitioner remits 10% of the disputed tax demand within two weeks. The court emphasized the need to provide an opportunity to the petitioner to contest the tax demand on merits, albeit by putting the petitioner on terms.
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