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...
Breach of principles of natural justice occurred due to lack of proper service of show cause notice (SCN). The impugned order and preceding notices were uploaded on the GST portal but not communicated through other modes. There was a mismatch between the petitioner's GSTR 3B returns and auto-populated GSTR 2A. The High Court held that since the petitioner could not participate due to unawareness of proceedings, the interest of justice warrants providing an opportunity to contest the tax demand on merits after remitting 10% of the disputed tax demand within two weeks. The impugned order was set aside on this condition, and the petitioner was permitted to submit a reply to the SCN within the said period. The petition was disposed of accordingly.
Breach of principles of natural justice occurred due to lack of proper service of show cause notice (SCN). The impugned order and preceding notices were uploaded on the GST portal but not communicated through other modes. There was a mismatch between the petitioner's GSTR 3B returns and auto-populated GSTR 2A. The High Court held that since the petitioner could not participate due to unawareness of proceedings, the interest of justice warrants providing an opportunity to contest the tax demand on merits after remitting 10% of the disputed tax demand within two weeks. The impugned order was set aside on this condition, and the petitioner was permitted to submit a reply to the SCN within the said period. The petition was disposed of accordingly.
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