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 held that an order dismissing a rectification application under Section 161 of the TNGST Act, 2017, is an adverse decision but does not constitute rectification requiring adherence to natural justice principles. The third proviso to Section 161 applies only when a positive rectification is made that affects a person. If the rectification petition is dismissed without alteration of the original order, no rectification occurs, and thus, the principles of natural justice, including the right to a personal hearing, are not triggered. The Court affirmed that refusal to rectify is not equivalent to rectification under the statute. Consequently, there is no statutory obligation to grant a hearing before dismissing a rectification petition. The Single Judge's order dismissing the appeal was upheld.
The HC held that an order dismissing a rectification application under Section 161 of the TNGST Act, 2017, is an adverse decision but does not constitute rectification requiring adherence to natural justice principles. The third proviso to Section 161 applies only when a positive rectification is made that affects a person. If the rectification petition is dismissed without alteration of the original order, no rectification occurs, and thus, the principles of natural justice, including the right to a personal hearing, are not triggered. The Court affirmed that refusal to rectify is not equivalent to rectification under the statute. Consequently, there is no statutory obligation to grant a hearing before dismissing a rectification petition. The Single Judge's order dismissing the appeal was upheld.
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