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...
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HC dismissed the writ petition challenging GST proceedings, holding that mere rejection of cross-examination request does not automatically vitiate administrative proceedings. The Court emphasized that parties cannot convert show cause notice proceedings into mini-trials and must provide specific reasons for cross-examination. The petitioner was directed to exhaust statutory appellate remedies under Section 107 of CGST Act by filing an appeal before the Appellate Authority within thirty days, thereby preserving the administrative order and maintaining procedural integrity.
HC dismissed the writ petition challenging GST proceedings, holding that mere rejection of cross-examination request does not automatically vitiate administrative proceedings. The Court emphasized that parties cannot convert show cause notice proceedings into mini-trials and must provide specific reasons for cross-examination. The petitioner was directed to exhaust statutory appellate remedies under Section 107 of CGST Act by filing an appeal before the Appellate Authority within thirty days, thereby preserving the administrative order and maintaining procedural integrity.
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