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...
Dismissal of an appeal by the appellate authority due to procedural defects, including the failure to submit a Board Resolution appointing the authorized signatory, the non-mentioning of the signatory's name, delay in filing the appeal, and incorrect mode of pre-deposit payment. The High Court held that the appellant was not given an opportunity to rectify these defects, which are minor procedural lapses. Relying on precedents, the court emphasized that justice cannot be denied for failure to comply with procedures without allowing the appellant to rectify the defects. The court also addressed the issue of pre-deposit payment through DRC-03, citing a previous case where the High Court directed the concerned authority to issue clarification on this industry-wide issue. Consequently, the High Court quashed the appellate order and remanded the matter for de novo adjudication by the appellate authority.
Dismissal of an appeal by the appellate authority due to procedural defects, including the failure to submit a Board Resolution appointing the authorized signatory, the non-mentioning of the signatory's name, delay in filing the appeal, and incorrect mode of pre-deposit payment. The High Court held that the appellant was not given an opportunity to rectify these defects, which are minor procedural lapses. Relying on precedents, the court emphasized that justice cannot be denied for failure to comply with procedures without allowing the appellant to rectify the defects. The court also addressed the issue of pre-deposit payment through DRC-03, citing a previous case where the High Court directed the concerned authority to issue clarification on this industry-wide issue. Consequently, the High Court quashed the appellate order and remanded the matter for de novo adjudication by the appellate authority.
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