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 petition raised issues regarding the maintainability of the appeal u/s 107 of the UPGST Act, 2017, violation of Section 75(4) of the Act, and denial of opportunity for personal hearing, amounting to a violation of principles of natural justice. The Court held that the impugned order was passed without fixing any date or issuing further notice for another hearing date, rendering it an ex parte order. Relying on a previous judgment, the Court remitted the matter to the Deputy Commissioner to pass a fresh order after affording due opportunity of hearing to the petitioner, thereby disposing of the petition by way of remand.
The petition raised issues regarding the maintainability of the appeal u/s 107 of the UPGST Act, 2017, violation of Section 75(4) of the Act, and denial of opportunity for personal hearing, amounting to a violation of principles of natural justice. The Court held that the impugned order was passed without fixing any date or issuing further notice for another hearing date, rendering it an ex parte order. Relying on a previous judgment, the Court remitted the matter to the Deputy Commissioner to pass a fresh order after affording due opportunity of hearing to the petitioner, thereby disposing of the petition by way of remand.
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