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...
The High Court quashed the orders issued by the tax authorities after scrutiny of GST returns u/s 61, as the principles of natural justice were violated by not providing an opportunity of hearing. The petitioner inadvertently claimed input tax credit under the wrong column in GSTR-3B, which was clarified through a reply, but the authorities failed to consider it before passing the orders and recovering excess tax. Consequently, the HC set aside the orders, lifted the attachment on the petitioner's bank account, and directed the authorities to release the attachment immediately upon production of the court order, disposing of the writ petition.
The High Court quashed the orders issued by the tax authorities after scrutiny of GST returns u/s 61, as the principles of natural justice were violated by not providing an opportunity of hearing. The petitioner inadvertently claimed input tax credit under the wrong column in GSTR-3B, which was clarified through a reply, but the authorities failed to consider it before passing the orders and recovering excess tax. Consequently, the HC set aside the orders, lifted the attachment on the petitioner's bank account, and directed the authorities to release the attachment immediately upon production of the court order, disposing of the writ petition.
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