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 Section 74(10) requires the impugned order to be issued within the limitation period but not the subsequent DRC-07, which is a post-order electronic summary under Rule 142; deemed service under Section 169 (including electronic communication) suffices for issuance. The court recognised Section 74's extended period applies only where fraud, wilful misstatement or suppression is established and found the investigation prima facie disclosed alleged fraudulent ITC availment. The Petitioner was granted leave to file an appeal under Section 107 by 30 September 2025 with the requisite pre-deposit; if so filed timely, the Appellate Authority shall determine it on merits, not on limitation.
The HC dismissed the writ petition, holding that Section 74(10) requires the impugned order to be issued within the limitation period but not the subsequent DRC-07, which is a post-order electronic summary under Rule 142; deemed service under Section 169 (including electronic communication) suffices for issuance. The court recognised Section 74's extended period applies only where fraud, wilful misstatement or suppression is established and found the investigation prima facie disclosed alleged fraudulent ITC availment. The Petitioner was granted leave to file an appeal under Section 107 by 30 September 2025 with the requisite pre-deposit; if so filed timely, the Appellate Authority shall determine it on merits, not on limitation.
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