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 dismissed writ appeal challenging refund application under Section 142(3) for unutilized CENVAT credit. The court upheld the Single Judge's ruling, finding the refund claim unsustainable based on Supreme Court precedent and existing statutory provisions. The appellant's arguments regarding refund under Section 55 of CGST Act were rejected as futile. The court determined no interference was warranted with the original judgment, thereby conclusively dismissing the appeal and maintaining the lower court's decision against the refund claim.
HC dismissed writ appeal challenging refund application under Section 142(3) for unutilized CENVAT credit. The court upheld the Single Judge's ruling, finding the refund claim unsustainable based on Supreme Court precedent and existing statutory provisions. The appellant's arguments regarding refund under Section 55 of CGST Act were rejected as futile. The court determined no interference was warranted with the original judgment, thereby conclusively dismissing the appeal and maintaining the lower court's decision against the refund claim.
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