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 held that the petition challenging the cancellation of GST registration is maintainable despite the availability of an alternative remedy, given the nascent stage of the Act and the complexities faced by a layperson. The Court emphasized that cancellation directly impacts the petitioner's livelihood and State revenue, noting the constitutional right to carry on business subject to statutory compliance. The delay in invoking Section 30 of the Act was condoned in the interest of justice. The petitioner was granted three weeks to file an application under Section 30 along with all pending returns up to the cancellation date. The department is directed to consider and dispose of the application within three weeks thereafter. The petition was disposed of accordingly.
The HC held that the petition challenging the cancellation of GST registration is maintainable despite the availability of an alternative remedy, given the nascent stage of the Act and the complexities faced by a layperson. The Court emphasized that cancellation directly impacts the petitioner's livelihood and State revenue, noting the constitutional right to carry on business subject to statutory compliance. The delay in invoking Section 30 of the Act was condoned in the interest of justice. The petitioner was granted three weeks to file an application under Section 30 along with all pending returns up to the cancellation date. The department is directed to consider and dispose of the application within three weeks thereafter. The petition was disposed of accordingly.
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