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 assessment order for violation of natural justice principles regarding proper service of notice. Show cause notices and assessment order were served only through GST Portal upload under "Additional Notices and Orders" tab, without registered post or personal tender to petitioner. Despite petitioner's willingness to pay 25% disputed tax, Court found inadequate service as officer failed to explore alternative service modes under Section 169 GST Act when petitioner remained unresponsive to portal notices. Court held that merely uploading notices constitutes empty formalities rather than effective service, leading to ex parte assessment without personal hearing opportunity. Matter remanded to respondent for fresh consideration with proper service procedures. Petition allowed through remand order.
HC set aside assessment order for violation of natural justice principles regarding proper service of notice. Show cause notices and assessment order were served only through GST Portal upload under "Additional Notices and Orders" tab, without registered post or personal tender to petitioner. Despite petitioner's willingness to pay 25% disputed tax, Court found inadequate service as officer failed to explore alternative service modes under Section 169 GST Act when petitioner remained unresponsive to portal notices. Court held that merely uploading notices constitutes empty formalities rather than effective service, leading to ex parte assessment without personal hearing opportunity. Matter remanded to respondent for fresh consideration with proper service procedures. Petition allowed through remand order.
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