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...
The HC disposed of the petitioner's challenge to an assessment order after the petitioner discharged tax liability and interest under an amnesty scheme settlement. The court balanced revenue and petitioner interests by remitting the matter to the first respondent for reconsideration of the penalty imposition under Section 74 of the GST enactment only. While the petitioner had settled the primary tax liability and interest components through the amnesty scheme, the court directed fresh consideration specifically regarding the penalty component, effectively providing partial relief to the petitioner while protecting revenue interests in the underlying tax assessment.
The HC disposed of the petitioner's challenge to an assessment order after the petitioner discharged tax liability and interest under an amnesty scheme settlement. The court balanced revenue and petitioner interests by remitting the matter to the first respondent for reconsideration of the penalty imposition under Section 74 of the GST enactment only. While the petitioner had settled the primary tax liability and interest components through the amnesty scheme, the court directed fresh consideration specifically regarding the penalty component, effectively providing partial relief to the petitioner while protecting revenue interests in the underlying tax assessment.
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