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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HC dismissed petition challenging penalty under GST Act Section 129(3) regarding detained Pokland Machine. Court found petitioner's claim of transferring goods to Varanasi parking yard required investigation. Petitioner's failure to claim ownership within 15-day period and casual handling of matter undermined credibility of assertions. Court directed petitioner to pursue statutory appeal remedy, permitting application of Limitation Act Section 14. Petition dismissed without prejudice to alternative remedies available under law.
HC dismissed petition challenging penalty under GST Act Section 129(3) regarding detained Pokland Machine. Court found petitioner's claim of transferring goods to Varanasi parking yard required investigation. Petitioner's failure to claim ownership within 15-day period and casual handling of matter undermined credibility of assertions. Court directed petitioner to pursue statutory appeal remedy, permitting application of Limitation Act Section 14. Petition dismissed without prejudice to alternative remedies available under law.
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