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...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
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The HC allowed the petitioner's challenge to SCN and consequent order dated 31st March 2023, finding violation of natural justice principles due to inadequate opportunity of hearing. The court held that proper hearing rights were denied and remanded the matter to the Adjudicating Authority. The impugned order was set aside. The petitioner was granted extension until 15th July 2025 to file additional reply to SCN, after which the Adjudicating Authority must issue personal hearing notice. The petition was disposed of with directions for fresh adjudication ensuring compliance with natural justice requirements.
The HC allowed the petitioner's challenge to SCN and consequent order dated 31st March 2023, finding violation of natural justice principles due to inadequate opportunity of hearing. The court held that proper hearing rights were denied and remanded the matter to the Adjudicating Authority. The impugned order was set aside. The petitioner was granted extension until 15th July 2025 to file additional reply to SCN, after which the Adjudicating Authority must issue personal hearing notice. The petition was disposed of with directions for fresh adjudication ensuring compliance with natural justice requirements.
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