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...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
Inadvertent error committed by taxpayer in filing GSTR-3B return led to issuance of Form GST DRC-01A. However, upon examination, it was observed that detailed show cause notice and order were not available or uploaded on the portal. Consequently, the impugned order could not be sustained. The High Court set aside the order, allowing the respondent to initiate proceedings in accordance with law. The petition was disposed of.
Inadvertent error committed by taxpayer in filing GSTR-3B return led to issuance of Form GST DRC-01A. However, upon examination, it was observed that detailed show cause notice and order were not available or uploaded on the portal. Consequently, the impugned order could not be sustained. The High Court set aside the order, allowing the respondent to initiate proceedings in accordance with law. The petition was disposed of.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
Join Channel
TaxTMI 
