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 dismissed the appeal, upholding the Single Judge's decision to relegate the appellant to the alternative remedy of replying to the show cause notices and adjudication by the statutory authority. The Department suspected availing of input tax credit on bogus invoices, prompting the issuance of an intimation u/r 86A to prevent irregular availment. Although there was a delay in issuing show cause notices, the appellant did not approach the court during that period. The court found no grounds for belated interference with the intimation under Article 226, as the appellant had the statutory recourse of adjudication after responding to the show cause notices.
The High Court dismissed the appeal, upholding the Single Judge's decision to relegate the appellant to the alternative remedy of replying to the show cause notices and adjudication by the statutory authority. The Department suspected availing of input tax credit on bogus invoices, prompting the issuance of an intimation u/r 86A to prevent irregular availment. Although there was a delay in issuing show cause notices, the appellant did not approach the court during that period. The court found no grounds for belated interference with the intimation under Article 226, as the appellant had the statutory recourse of adjudication after responding to the show cause notices.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4801
Join Channel
TaxTMI 
