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...
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Writ petition challenging seizure of goods and imposition of tax and penalty is allowed. The HC quashed the impugned order and, relying on this Court's prior decision and applicable CBIC guidance, directed the respondent to either refund amounts paid by the petitioner or permit adjustment by crediting the petitioner's electronic cash ledger for future tax liability; the order has not been appealed and the issue has attained finality. Consequently, the petitioner is entitled to restitution or tax-credit relief as directed, and the writ issues accordingly.
Writ petition challenging seizure of goods and imposition of tax and penalty is allowed. The HC quashed the impugned order and, relying on this Court's prior decision and applicable CBIC guidance, directed the respondent to either refund amounts paid by the petitioner or permit adjustment by crediting the petitioner's electronic cash ledger for future tax liability; the order has not been appealed and the issue has attained finality. Consequently, the petitioner is entitled to restitution or tax-credit relief as directed, and the writ issues accordingly.
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