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...
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The High Court quashed the Commissioner's order for provisional attachment u/s 83(1) of the Central Goods and Services Tax Act, 2017 due to lack of reasons recorded. The statutory provision mandates the Commissioner to pass a reasoned order indicating the grounds for forming an opinion that provisional attachment is necessary to protect government revenue. Absence of recorded reasons renders the impugned order unsustainable. The matter was remanded to the Commissioner to record reasons afresh if deemed fit, as the reasoned order embodying the opinion is subject to judicial scrutiny. The Court emphasized the statutory requirement of a reasoned order to uphold principles of fair administration.
The High Court quashed the Commissioner's order for provisional attachment u/s 83(1) of the Central Goods and Services Tax Act, 2017 due to lack of reasons recorded. The statutory provision mandates the Commissioner to pass a reasoned order indicating the grounds for forming an opinion that provisional attachment is necessary to protect government revenue. Absence of recorded reasons renders the impugned order unsustainable. The matter was remanded to the Commissioner to record reasons afresh if deemed fit, as the reasoned order embodying the opinion is subject to judicial scrutiny. The Court emphasized the statutory requirement of a reasoned order to uphold principles of fair administration.
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