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 set aside the ex parte order passed under Section 107 of GST Act, finding procedural irregularities despite multiple hearing opportunities being provided to the petitioner. Although the petitioner's non-appearance through tax consultant was not fully justified, the appellate authority's order lacked substantive reasoning and did not comply with statutory requirements. The matter was remanded for fresh adjudication, ensuring principles of natural justice are followed and the case is re-examined on merits. Writ petition disposed of with directions for de novo proceedings before the appellate authority.
HC set aside the ex parte order passed under Section 107 of GST Act, finding procedural irregularities despite multiple hearing opportunities being provided to the petitioner. Although the petitioner's non-appearance through tax consultant was not fully justified, the appellate authority's order lacked substantive reasoning and did not comply with statutory requirements. The matter was remanded for fresh adjudication, ensuring principles of natural justice are followed and the case is re-examined on merits. Writ petition disposed of with directions for de novo proceedings before the appellate authority.
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