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...
HC quashed orders imposing tax and penalty under section 130 of GST Act arising from stock discrepancies discovered during business premises survey. Following established precedents, the Court held that mere stock discrepancies identified during survey warrant proceedings under sections 73/74 rather than section 130 of GST Act. The authority's direct invocation of section 130 was deemed legally unsustainable. The impugned orders dated 02.04.2024 by Additional Commissioner and 10.09.2018 read with 05.08.2020 by respondent authority were set aside, with the petition being allowed in favor of the registered dealer.
HC quashed orders imposing tax and penalty under section 130 of GST Act arising from stock discrepancies discovered during business premises survey. Following established precedents, the Court held that mere stock discrepancies identified during survey warrant proceedings under sections 73/74 rather than section 130 of GST Act. The authority's direct invocation of section 130 was deemed legally unsustainable. The impugned orders dated 02.04.2024 by Additional Commissioner and 10.09.2018 read with 05.08.2020 by respondent authority were set aside, with the petition being allowed in favor of the registered dealer.
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