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...
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HC allowed the writ petition challenging detention and confiscation of 4 MPD machines intended for stock transfer between BPCL locations. The court found no tax evasion, noting e-way bill was generated prior to detention order and goods were not for trade. Relying on precedent cases, the court quashed the detention orders dated 10.7.2023 and 29.1.2021, determining the seizure was technically improper under GST Act provisions and violated procedural guidelines.
HC allowed the writ petition challenging detention and confiscation of 4 MPD machines intended for stock transfer between BPCL locations. The court found no tax evasion, noting e-way bill was generated prior to detention order and goods were not for trade. Relying on precedent cases, the court quashed the detention orders dated 10.7.2023 and 29.1.2021, determining the seizure was technically improper under GST Act provisions and violated procedural guidelines.
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