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...
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The High Court quashed and set aside the Tribunal's order which had refused to condone the delay of 2208 days in filing the appeal. The High Court held that the Tribunal's finding that the order was delivered at the address mentioned in Form No. 35 was perverse and contrary to the record. The delay of 2208 days in preferring the appeal was condoned by the High Court, and the matter was remanded back to the Tribunal to be decided on merits.
The High Court quashed and set aside the Tribunal's order which had refused to condone the delay of 2208 days in filing the appeal. The High Court held that the Tribunal's finding that the order was delivered at the address mentioned in Form No. 35 was perverse and contrary to the record. The delay of 2208 days in preferring the appeal was condoned by the High Court, and the matter was remanded back to the Tribunal to be decided on merits.
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