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 allowed the petition and quashed the impugned orders issued under s. 130 read with s. 122 of the UP GST Act that had levied tax and penalty on alleged excess stock. The court held the orders unsustainable in law and directed the revenue authority to refund any amounts deposited by the petitioner, with interest at 4% per annum from the date of deposit until refund. The authority must effect the refund within two months of production of a certified copy of the order. The petition is allowed and the enforcement orders are set aside.
The HC allowed the petition and quashed the impugned orders issued under s. 130 read with s. 122 of the UP GST Act that had levied tax and penalty on alleged excess stock. The court held the orders unsustainable in law and directed the revenue authority to refund any amounts deposited by the petitioner, with interest at 4% per annum from the date of deposit until refund. The authority must effect the refund within two months of production of a certified copy of the order. The petition is allowed and the enforcement orders are set aside.
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