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 finds that lower authorities failed to adequately examine critical evidence regarding input tax credit (ITC) claim. Despite supplier's subsequent registration cancellation, registration was valid during relevant period. Authorities did not conclusively determine supplier's tax compliance or verify actual goods movement. The court set aside both original and appellate orders, remanding the matter to the adjudicating authority for comprehensive re-examination of documentary evidence and substantive compliance with GST Act provisions, thereby allowing petitioner an opportunity to substantiate ITC claim through proper procedural review.
HC finds that lower authorities failed to adequately examine critical evidence regarding input tax credit (ITC) claim. Despite supplier's subsequent registration cancellation, registration was valid during relevant period. Authorities did not conclusively determine supplier's tax compliance or verify actual goods movement. The court set aside both original and appellate orders, remanding the matter to the adjudicating authority for comprehensive re-examination of documentary evidence and substantive compliance with GST Act provisions, thereby allowing petitioner an opportunity to substantiate ITC claim through proper procedural review.
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