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...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
HC adjudicated a dispute concerning a development agreement's revenue sharing arrangement between parties. The court determined that the transaction did not constitute a taxable transfer under GST law. Even if a transfer was presumed, it would involve immovable property, which falls outside GST taxation scope. The court found a prima facie case for interim relief exists. Respondents were mandated to file an affidavit in reply within two weeks and serve a copy on petitioner's counsel. The petition was subsequently disposed of, effectively granting preliminary relief to the petitioner.
HC adjudicated a dispute concerning a development agreement's revenue sharing arrangement between parties. The court determined that the transaction did not constitute a taxable transfer under GST law. Even if a transfer was presumed, it would involve immovable property, which falls outside GST taxation scope. The court found a prima facie case for interim relief exists. Respondents were mandated to file an affidavit in reply within two weeks and serve a copy on petitioner's counsel. The petition was subsequently disposed of, effectively granting preliminary relief to the petitioner.
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