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 HC quashed a show-cause notice issued under s.73 of the CGST Act regarding irregularities in transitional credit claimed via TRAN-1. Relying on Usha Martin Limited vs. Additional Commissioner precedent, the court determined that despite the general rule of exhausting statutory remedies before seeking judicial review, writ petitions are maintainable when challenging actions wholly without jurisdiction. The court examined s.174 of the CGST Act and relevant constitutional provisions, concluding that parallel proceedings under both pre-GST and GST regimes for the same transaction would create legal uncertainty. The court held that the impugned show-cause notice was issued without jurisdiction and accordingly allowed the petition.
The HC quashed a show-cause notice issued under s.73 of the CGST Act regarding irregularities in transitional credit claimed via TRAN-1. Relying on Usha Martin Limited vs. Additional Commissioner precedent, the court determined that despite the general rule of exhausting statutory remedies before seeking judicial review, writ petitions are maintainable when challenging actions wholly without jurisdiction. The court examined s.174 of the CGST Act and relevant constitutional provisions, concluding that parallel proceedings under both pre-GST and GST regimes for the same transaction would create legal uncertainty. The court held that the impugned show-cause notice was issued without jurisdiction and accordingly allowed the petition.
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