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 impugned Endorsement issued by the 3rd respondent rejecting the petitioner's payment made on 30.09.2020 under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. Considering the prevailing COVID-19 pandemic, the court extended the benefit of the scheme to the petitioner, even though the payment was made after the prescribed deadline of 30.06.2020. The 3rd respondent was directed to accept the petitioner's payment and issue a discharge certificate in Form SVLDRS-4 within four weeks.
The High Court quashed the impugned Endorsement issued by the 3rd respondent rejecting the petitioner's payment made on 30.09.2020 under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. Considering the prevailing COVID-19 pandemic, the court extended the benefit of the scheme to the petitioner, even though the payment was made after the prescribed deadline of 30.06.2020. The 3rd respondent was directed to accept the petitioner's payment and issue a discharge certificate in Form SVLDRS-4 within four weeks.
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