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 dismissed an application seeking to quash a show-cause notice and adjudication order. The Court found that despite multiple hearing notices sent both by post and email, the petitioner failed to appear before the adjudicating authority. The Court determined that the show-cause notice was sufficiently detailed, setting out all necessary particulars requiring response. Although the petitioner claimed violation of natural justice principles by not being afforded proper opportunity to be heard, the Court declined to exercise discretion to grant any special opportunity due to the petitioner's serious laches in responding to the hearing notices.
The HC dismissed an application seeking to quash a show-cause notice and adjudication order. The Court found that despite multiple hearing notices sent both by post and email, the petitioner failed to appear before the adjudicating authority. The Court determined that the show-cause notice was sufficiently detailed, setting out all necessary particulars requiring response. Although the petitioner claimed violation of natural justice principles by not being afforded proper opportunity to be heard, the Court declined to exercise discretion to grant any special opportunity due to the petitioner's serious laches in responding to the hearing notices.
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