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 allowed the writ petition and intra-Court appeal, setting aside the appellate authority's order dated 4th October 2024. The matter was remanded to the Assistant Commissioner, CGST and Central Excise, Dinajpur Division, for fresh adjudication. The court emphasized the necessity to afford the assessee an opportunity to reconcile the alleged wrongful availing of ITC, highlighting that if the ITC has already been reversed, the issue becomes revenue neutral, negating the requirement for any pre-deposit. The absence of interest levy by the adjudicating authority further indicated reversal of ITC. The HC underscored that these factual disputes must be resolved by the original authority, ensuring adherence to principles of natural justice.
The HC allowed the writ petition and intra-Court appeal, setting aside the appellate authority's order dated 4th October 2024. The matter was remanded to the Assistant Commissioner, CGST and Central Excise, Dinajpur Division, for fresh adjudication. The court emphasized the necessity to afford the assessee an opportunity to reconcile the alleged wrongful availing of ITC, highlighting that if the ITC has already been reversed, the issue becomes revenue neutral, negating the requirement for any pre-deposit. The absence of interest levy by the adjudicating authority further indicated reversal of ITC. The HC underscored that these factual disputes must be resolved by the original authority, ensuring adherence to principles of natural justice.
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