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 petitions and declined to interfere with the impugned assessment orders; the court held that s.168 CGST merely empowers issuance of binding instructions to tax authorities and mere violation of such instructions renders orders invalidable but not void ab initio, thus remaining operative until set aside by a competent forum. The absence of a Document Identification Number on orders uploaded to the portal does not ipso facto vitiate service in the absence of a statutory prescription; CBIC circulars are administrative instructions and cannot confer nullity. Petitioners' unexplained delay invoked laches and precluded relief, so the assessment orders continue to operate unless and until quashed by appropriate adjudication.
The HC dismissed the writ petitions and declined to interfere with the impugned assessment orders; the court held that s.168 CGST merely empowers issuance of binding instructions to tax authorities and mere violation of such instructions renders orders invalidable but not void ab initio, thus remaining operative until set aside by a competent forum. The absence of a Document Identification Number on orders uploaded to the portal does not ipso facto vitiate service in the absence of a statutory prescription; CBIC circulars are administrative instructions and cannot confer nullity. Petitioners' unexplained delay invoked laches and precluded relief, so the assessment orders continue to operate unless and until quashed by appropriate adjudication.
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