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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The HC quashed an order under Section 74 of HP GST Act, 2017 imposing interest of Rs. 1,32,34,923/- and penalty of Rs. 1,11,45,134/- on the petitioner for alleged wrongful availment of Input Tax Credit. The court held that payment made 'under protest' cannot constitute admission of liability, as such payment inherently reserves the right to challenge the order while disputing the debt's validity. The HC relied on Black's Law Dictionary definition establishing that 'under protest' payment involves formal dispute of liability while making payment unwillingly. Consequently, the respondent was directed to issue fresh DRC-07 incorporating only the disputed tax amount, enabling the petitioner to file an appeal before the appellate authority. The petition was allowed.
The HC quashed an order under Section 74 of HP GST Act, 2017 imposing interest of Rs. 1,32,34,923/- and penalty of Rs. 1,11,45,134/- on the petitioner for alleged wrongful availment of Input Tax Credit. The court held that payment made 'under protest' cannot constitute admission of liability, as such payment inherently reserves the right to challenge the order while disputing the debt's validity. The HC relied on Black's Law Dictionary definition establishing that 'under protest' payment involves formal dispute of liability while making payment unwillingly. Consequently, the respondent was directed to issue fresh DRC-07 incorporating only the disputed tax amount, enabling the petitioner to file an appeal before the appellate authority. The petition was allowed.
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