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...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
The HC dismissed the writ petition, holding that notwithstanding procedural objections including alleged violation of natural justice, an unreasoned and unsigned order and breaches of Rule 26(3) and Rule 142(1) of the BGST/CGST Rules, the impugned order emanated from the petitioner's unequivocal admission of wrongfully availing and utilising input tax credit for 2017-18. The court found no substantive prejudice requiring judicial interference: the petitioner had filed a reply and no mandatory personal hearing omission vitiated the outcome. The Proper Officer merely raised a demand for interest under s.50(3) of the BGST Act, 2017; no penalty was imposed. Exercise of writ jurisdiction was declined and the petition was dismissed.
The HC dismissed the writ petition, holding that notwithstanding procedural objections including alleged violation of natural justice, an unreasoned and unsigned order and breaches of Rule 26(3) and Rule 142(1) of the BGST/CGST Rules, the impugned order emanated from the petitioner's unequivocal admission of wrongfully availing and utilising input tax credit for 2017-18. The court found no substantive prejudice requiring judicial interference: the petitioner had filed a reply and no mandatory personal hearing omission vitiated the outcome. The Proper Officer merely raised a demand for interest under s.50(3) of the BGST Act, 2017; no penalty was imposed. Exercise of writ jurisdiction was declined and the petition was dismissed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4803
Join Channel
TaxTMI 
