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 set aside the orders dated 09.06.2025 and 10.06.2025 rejecting the petition for rectification under Section 161 of the GST Act. The petitioner is directed to deposit the tax amount as determined in the assessment order dated 16.02.2022 within one week. Upon timely deposit, the Additional CT & GST Officer shall reconsider the application for waiver of interest and penalty under Section 128A on its own merits. The petition is disposed of accordingly.
The HC set aside the orders dated 09.06.2025 and 10.06.2025 rejecting the petition for rectification under Section 161 of the GST Act. The petitioner is directed to deposit the tax amount as determined in the assessment order dated 16.02.2022 within one week. Upon timely deposit, the Additional CT & GST Officer shall reconsider the application for waiver of interest and penalty under Section 128A on its own merits. The petition is disposed of accordingly.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4800
Join Channel
TaxTMI 
