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...
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HC refrained from ruling on the constitutionality of Section 168A of the CGST Act and related notifications extending compliance timelines under Section 73(10) during COVID-19. The court noted that the Supreme Court had issued notice in SLP-4240-2025 (HCC-SEW-MEIL-AAG JV v. Assistant Commissioner of State Tax) on similar issues. The HC directed that all connected cases would be governed by the Supreme Court's eventual judgment. The interim orders previously granted would continue to operate until final adjudication by the SC. The SLP was disposed of accordingly, with the court deferring to the apex court's pending determination on the validity of the pandemic-related tax compliance extensions.
HC refrained from ruling on the constitutionality of Section 168A of the CGST Act and related notifications extending compliance timelines under Section 73(10) during COVID-19. The court noted that the Supreme Court had issued notice in SLP-4240-2025 (HCC-SEW-MEIL-AAG JV v. Assistant Commissioner of State Tax) on similar issues. The HC directed that all connected cases would be governed by the Supreme Court's eventual judgment. The interim orders previously granted would continue to operate until final adjudication by the SC. The SLP was disposed of accordingly, with the court deferring to the apex court's pending determination on the validity of the pandemic-related tax compliance extensions.
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