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 held that the SCN u/s 74 of GST Act, 2017 was issued without jurisdiction. The court found no ingredients present for invoking Section 74, specifically noting absence of allegations of fraud, wilful misstatement, or material suppression. Relying on precedent in a similar case involving the same tax officer, the court determined that the notice lacked requisite legal foundations. Consequently, the HC quashed and set aside the impugned notice, thereby allowing the petition and rendering the SCN legally ineffective.
HC held that the SCN u/s 74 of GST Act, 2017 was issued without jurisdiction. The court found no ingredients present for invoking Section 74, specifically noting absence of allegations of fraud, wilful misstatement, or material suppression. Relying on precedent in a similar case involving the same tax officer, the court determined that the notice lacked requisite legal foundations. Consequently, the HC quashed and set aside the impugned notice, thereby allowing the petition and rendering the SCN legally ineffective.
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